In $2022,$ Nina earned $$40,000$ as a W$-2$ employee. She paper filed

her $2022$ Form $1040$ Tax Return with the IRS and calculated the

IRS owed her $$10$ Million Dollars. She wrote on the form that the

IRS had no authority to collect taxes and she would not pay any tax

ever assessed. Nina also wrote that the IRS was an evil

organization and worse than organized crime. She concluded her

written comments telling the IRS to "Catch me if you can."

$($A$)$ What amount of the Frivolous Return Penalty under IRC

Section $6702$ can be assessed against Nina?

$$1,000$

$$1,500$

$$5,000$

$$10,000$

$$50,000$