A borrower provides bank statements showing a $45,000 balance in her checking account. The MLO notices that the account received a single large deposit of $44,800 exactly three days before the statement date, and the account balance was only $1,200 before that deposit. What is the MOST likely concern?

The deposit indicates the borrower has additional income that should be counted toward qualification The funds may be an undisclosed loan or gift that was temporarily deposited to inflate the account balance The borrower may be committing occupancy fraud The deposit amount violates IRS gift tax limits and cannot be used as a down payment