A tax preparer is preparing a tax return for their friend, Sandy. They knew that Sandy made more money than reported though prepared the return using a lower amount of income provided. If the tax preparer must pay a penalty, what will their penalty be? a. They will have to pay in an amount equal to the greater of $1,000 or 50 percent of the income derived (or to be derived) from the tax return b. They will have to pay in an amount of $1,000 c. They will not have a penalty unless the Sandy is due for a tax refund. If she is, they will have to pay in an amount equal to $1,000 d. There is no penalty accessed