If an employer fails to file a correct Form W-2 by the due date and cannot show reasonable cause, he or she may be subject to a penalty as provided under Section 6721. For which of the following reason does the penalty not apply to the employer?

A. The employer fails to include all information required to be shown on Form W-2

B. The employer makes an inconsequential error that does not prevent the SSA/IRS from processing the Form W-2

C. The employer includes incorrect information on Form W-2

D. The employer reports an incorrect Taxpayer Identification Number (TIN)