In $2023,$ the failure to meet due diligence requirements by a paid tax preparer in determining the taxpayer's eligibility for the Earned Income Credit $($EITC$),$ the Child Tax Credit $($CTC$)/$Additional Child Tax Credit $($ACTC$),$ and$/$or the American Opportunity Tax Credit $($AOTC$)$ could result in a penalty of what amount?

A$.$ $$100$ for each failure

B$.$ $$250$ for each failure

C$.$ $$600$ for each failure

D$.$ $$650$ for each failure