Could you guys please solve these 4 questions for me? It's a AICPA tax question.

Situation Civil Penalty Tax return preparer prepared the tax return with understatement of taxpayer liability due to the unreasonable position. His tax return fee is $3,000. Tax return preparer prepared the tax return with understatement of taxpayer liability due to the willful conduct. His tax return fee is $10,000. Tax return preparer failed to retain one tax return record for three years. Tax return preparer endorsed one federal tax refund check issued to the client