Which of the legitimate grounds in the GDPR applies?

The General Data Protection Regulation (GDPR) allows processing of personal data only for purposes explicitly permitted by law. A tax advisor wants to file income tax returns for a neighbor.
Which of the legitimate grounds in the GDPR applies?
A. Processing of the personal data is permitted in this case with explicit consent of the data subject.
B. Processing of the personal data is permitted because this is necessary for compliance with a legal obligation to which the controller is subject.
C. Processing of personal data is permitted in the course of a purely personal or household activity.

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