Bob Broker closed a transaction where Joe Wang sold property to John Doe. Bob did not withhold any funds and found out later that Wang was a foreigner. What is Bob's liability?
A. Bob will not be liable since Wang did not disclose he was a foreigner.
B. Bob will be personally liable for the amount he should have withheld, plus penalties and interest.
C. Even if Bob knew Wang was a foreigner, Bob will not be liable if he obtained an affidavit from Wang attesting to the fact that Wang was not a foreigner.
D. Bob will be liable to the extent of the closing fees he earned.