For a return filed in 2023, what is 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? Earned Income Credit. Child Tax Credit / Additional Child Tax Credit / Other Dependent Credit. American Opportunity Tax Credit. Head of household filing status. 

1. $545 per return.
2. $560 per return.
3. $2,240 per return.
4. $3,360 per return.