Can a client sign and 8879 and email a scanned copy?

I'm trying to wrap my head around KBA compliance.

So I know I need a KBA compliant esignature.

But what if a client prints it at home, signs it, and scans a copy of the signed form?

But what if a client prints it at home, signs it, and scans a copy of the signed form?

Acceptable.
KBA not required when they actually sign by hand.

Thank you!