Ian and Jane form a conspiracy to commit tax fraud. Ian withdraws effectively under the MPC by reporting the conspiracy to the IRS before any fraud is committed. What is the effect of Ian's withdrawal?
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A
It eliminates his liability for the conspiracy itself
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B
It is a defense to the conspiracy and any subsequent crimes committed by Jane
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C
It does not eliminate conspiracy liability but can be a defense to subsequent substantive crimes
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D
It has no legal effect under the MPC