Nicole is a certified public accountant who runs a tax practice. One client, an old high-school friend, pressures Nicole to include several items that don't exist as deductions on his tax return. When the IRS discovers the fraudulent items on the tax return, with Nicole's signature as the accountant who prepared the return, they investigate. Her old friend testifies that he pressured her to put those things in there and that she did so, knowing that they were false. In addition to possible imprisonment, Nicole: a. can have no other criminal sanctions. b. may have to pay a fine of up to $100,000. c. may have to complete up to one hundred tax returns for needy individuals. d. may have to pay a fine of up to $500,000