Bruno is a CPA who recently was paid to prepare a tax return for Janice. Bruno followed Janice's instructions to file as Head of Household, but did not look at any documentation related to this claim. Bruno has:

Question $17$ options:

Correctly transcribed the client's claims onto a return. The client Janice is responsible for the truthfulness of the claims.

Violated the due diligence requirements of the SSTS and is subject to a penalty from the AICPA.

Violated the due diligence requirements of Circular $230$ and is subject to an IRS civil penalty.