If you are going to prepare tax returns, you should be familiar with tax preparer situations in which you may potentially be subject to these penalties. Indicate whether each of the following tax return preparers could be subject to tax preparer penalties. a. Theresa prepared her grandmother's return for no charge. b. Georgia prepared her church's return for $500 (she would have charged an unrelated party $3,000 for the same work). c. Geoff prepared returns for low-income taxpayers under his college's VITA program. d. Hildy prepared the return of her corporate employer