Freddie has been assessed a preparer penalty for willful and reckless conduct. When he completed Peggy's federal income tax return he purposely ommitted $$100,000$ of cash receipts that should have been reported as gross income. Freddie charged Peggy $$4,000$ to prepare the return. What is Freddie's preparer penalty?

$$ a$.$ $$0$ because Peggy incurred her own understatement penalty for the return.

b$.$ $$2,000$

c$.$ $$4,000$

$$ d$.$ $$5,000$