A taxpayer provided a paid tax return preparer with detailed check registers reflecting personal and business expenses. One of the expenses was for domestic help, and this expense was identified as personal on the check register. The tax return preparer knowingly deducted the expenses of the taxpayer's domestic help as wages paid in the taxpayer's business. The tax preparer signs, as preparer, the income tax return for the client and receives a fee of $12,000 for these services. 

Therefore, the tax return preparer is subject to a penalty under Section 6694(b) for what amount?