Choose the response that correctly states the maximum penalty the IRS can assess against a paid tax return preparer who fails to satisfy the due diligence requirements when preparing a return for an individual claiming the following tax benefits:

Head of household filing status.

Earned Income Tax Credit.

Child Tax Credit / Additional Child Tax Credit / Other Dependent Credit.

American Opportunity Tax Credit.

$2,160 per return.

$1,620 per return.

$540 per return.

Zero, although penalties may be assessed against the taxpayer.