Abigail files a tax retum claiming a refund of $5,000. The refund includes $3,200 in refundabie tax credits. The iR5 determines that her claim for the refundable tax credits is erroneous and genies the claim, preventing her from receiving the $3,200. The IRS determines that the entire claimi is more than Abigailis entitled to recelve (excessive) and without a reasonable basi5. The IRS can assess an erroneous refund penalty totaling what annount? A. 5320 A. 1400 2640 5300