3 Which of the following statements is correct with respect to the penalty associated with the failure to report an accurate information return that is corrected within 30 days of the due date? $50 per return with a yearly maximum of $1,713,000 for businesses other than small businesses. $100 per return with a yearly maximum of $1,713,000 for businesses other than small businesses. $260 per return with a yearly maximum of $3,426,000 for businesses other than small businesses. $100 per return with a yearly maximum of $1,713,000 for businesses other than small businesses. $50 per return with a yearly maximum of $571,000 for businesses other than small businesses