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

a-$2,180 per return.

b-$1,635 per return.

c-$545 per return.

d-Zero, although penalties may be assessed against the taxpayer.