Answer: Option D
Explanation: In simple words, temporary workers refers to an arrangement under which an individual is hired to perform a job for a specified period of time as per the needs of the employing organisation.
Hence in the given case, tax preparation company is a suitable form for temporary employees as they have few business clients and that too handled individually.
If some of the clients shifts to another firm then the subject firm can delpoy the temporary worker who was handling such client.
Thus, the correct option is D.