Which of the following fines foes not spply under due diligence and conduct when filing

EITC on a preparer?

a$.$ $$1000$ Maximum fine firveachbreturn filed ckaiming an unreasonable position.

b$.$ All apply and additional penalties can ovcur.

c$.$ $$5000$ minimum fine for each return giled with willful ir recless conduct.

d$.$ Felony jail time.

A taxpayer is presumed a nonresident if they live outside the state fir an aggregate of how many minths?

a$.$ There is no predumptions

b$.$ Three months

c$.$ Six months

d$.$ Nine months