Rosemarie is a paid tax return preparer. In 2023, she filed a taxpayer's tax return, in which the taxpayer claimed the American Opportunity Tax Credit. However, the IRS determined that the taxpayer did not qualify for the credit. What amount of penalty could Rosemarie be responsible for if it is determined that she failed to exercise due diligence in the preparation of this tax return? $545 $560 $2,240 $5,000