What civil sanctions may result from the establishment of a fraudulent trust? A. Fines up to $250,000 for individuals ($500,000 for corporations) and/or up to 5 years in prison for each offense. B. Fines up to $250,000 for individuals ($500,000 for corporations). C. Fraud penalty of up to 50% of the underpayment of tax attributable to the fraud. D. Fraud penalty of up to 75% of the underpayment of tax attributable to the fraud