Which of the following situations will result in a tax preparer's penalty?

I. At a client's insistence, the preparer takes and properly discloses a tax position which does not meet the reasonable basis standard.

II. the preparer discloses a client's personally identifying information to outside parties, to permit the electronic preparation and submission of the client's return.

III. The preparer provides his Preparer Tax Identification Number (PTIN) but fails to sign a client's tax return.

II only

I, II, and III

I Only

I And III Only