Certain taxpayers who do not itemize their deductions are allowed to take an above-the-line charitable contribution deduction on their Form 1040 tax return. What is the 2021 penalty amount for underpayments attributable to cash contributions overstated by taxpayers who do not itemize their returns?

a) 50%

b) 100%

c) $280 per tax return

d) $560 per tax return