Victoria is a paid tax preparer. She prepared fifty tax returns for clients that all claimed Head of Household filing status. Victoria did not perform due diligence regarding Head of Household filing status on all fifty of those tax returns. Victoria is subject to a penalty of what amount from the State of California for not performing required due diligence to establish Head of Household filing status?

Group of answer choices

a. $0

b. $540

c. $5,400

d. $27,000

In 2021, Mark worked two different jobs in California. He made $100,000 in wages from his first job, and $50,000 in wages from his second job. Both of her employers withheld the mandated amounts for California State Disability insurance. How much of a refund can Mark claim for excess State Disability Insurance withheld on his California State Income Tax Return?

Group of answer choices

a. $260

b. $542

c. $1,000

d. $2,345