Failure to meet the due diligence requirements for returns prepared in 2023 containing EIC, CTC/ODC/ACTC, AOTC, and the head of household filing status all claimed on one return could result in which of the following?

Maximum penalty of $560 per return assessed toward the paid tax preparer.

Maximum penalty of $560 per return assessed toward the taxpayer.

Maximum penalty of $2,240 per return assessed toward the paid tax preparer.

Maximum penalty of $2,240 per return assessed toward the taxpayer.