Ross filed a tax return for Allie. During the interview conducted by Ross, Allie stated that she had made a charitable contribution of artwork in the amount of $20,000 during the tax year, when in fact she had not made this charitable contribution. Ross did not inquire about the existence of a qualified appraisal or complete a Form 8283, Noncash Charitable Contributions. Ross reported the deduction on the return, signed the return as the paid preparer, and charged $500 for the tax preparation. The IRS audited the client and Ross will face a penalty for understatement of a taxpayer's tax liability. What is the penalty? $250 $500 $1,000 $5,000