Failure $to$ meet the due diligence requirements for returns prepared $in2024$ containing EIC, $CT\frac{C}{O}D\frac{C}{A}CTC,$ AOTC, $an\frac{d}{o}r$ the head $of$ household filing status all claimed $on$ one return could result $in$ which $of$ the following?

Maximum penalty $of$ $$600$ per return assessed toward the paid tax preparer.

Maximum penalty $of$ $$600$ assessed toward the taxpayer.

Maximum penalty $of$ $$2,400$ per return assessed toward the paid tax preparer.

Maximum penalty $of$ $$2,400$ per return assessed toward the taxpayer.