Who among the following individuals does not need to have a PTIN?
A) Sally, a paid intern at a CPA firm, who helps prepare simple returns but does not sign them.
B) Tam who reviews and signs returns for paying clients.
C) Jeff who mostly does data entry at the CPA firm where he works but also occasionally handles interview with clients to obtain their tax information.
D) Pooja who volunteers at an IRS tax preparation site to prepare simple returns for individuals eligible for the free assistance.