Failure to meet the due diligence requirements for returns prepared in $2024$ containing EIC, CTC$/$ODC$/$ACTC$,$ AOTC, and$/$or 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.