he maximum penalty per tax preparer per year for failure to comply with Earned Income Tax Credit $($EITC$)$ due diligence is $\_\_\_\_\_\_\_\_\_\_.$

$$55$ per return; up to $$220$ per return.

$$55$ per return with no limit per return.

$$600$ per violation; up to $$2,240$ per return.

$$600$ per violation with no limit per return.