Which one of the below assertions concerning Section 1107 of the SOX Act is inaccurate?

(a) Section 1107 makes it a crime to retaliate against whistleblowers

(b) Any confirmed act of retaliation on the part of an auditing firm is susceptible of 20 years of imprisonment

(c) Any confirmed act of retaliation on the part of an auditing firm is susceptible of 10 years of imprisonment

(d) Section 1107 defines retaliation to include “any action harmful to any person, including interference with the lawful employment or livelihood of any person, for providing to a law enforcement officers any truthful information relating to the commission or possible commission of any Federal offense.”