The IRS determined Beth, a paid preparer, did not exercise proper due diligence for any of the tax benefits listed for the following tax returns she prepared : Tax return #1 Head of Household ( HOH) filing status and Child Tax Credit (CTC ) Tax return #2 HOH filing status, CTC and Earned Income Tax Credit ( EITC) Tax return #3 - EITC What is the maximum due diligence penalty amount Beth may be assessed for these tax returns ? A. $5,000 B. $3,360 C. $1,680 D. $2,240