def METHOD_NAME(
    paths: Union[PATH_TYPE, List[PATH_TYPE]], valid_extensions: Optional[Tuple[str, ...]] = None
) -> List[PATH_TYPE]:
    """List the files with a valid extension present in: a single file, a list of files, or a directory.
    Args:
        paths: A single file, a list of files, or a directory.
        valid_extensions: The tuple of valid file extensions.
    Returns:
        The list of files present in ``paths`` that have a valid extension.
    """
    if isdir(paths):
        paths = [os.path.join(paths, file) for file in os.listdir(paths)]
    if not isinstance(paths, list):
        paths = [paths]
    if valid_extensions is None:
        return paths
    return [path for path in paths if has_file_allowed_extension(path, valid_extensions)]