9. For each of the following situations, indicate the amount of the penalty that could be imposed on the tax return preparer: a. A tax return preparer understates the taxpayer's tax liability with a frivolous position and does not disclose the position. b. A tax return preparer fails to furnish his identifying number c. A tax return preparer aids a taxpayer in understating a tax liability. d. A tax return preparer endorses and cashes a client's tax refund check. S S 10