An accountant prepares and signs, as preparer, an income tax return for a client and receives a fee of $1,200 for these services. Upon examination of the return by the IRS, items are disallowed due to an unreasonable position, thereby subjecting the accountant to a Section 6694(a) penalty for what amount? 

A. $500 

B. $600 

C. $1,000 

D. $1,200