Indicate whether each of the following parties could be subject to the tax preparer penalties.

a. Tom prepared Sally’s return for $250.

b. Theresa prepared her grandmother’s return for no charge.

c. Georgia prepared her church’s return for $500 (she would have charged an unrelated party $3,000 for the same work).

d. Geoff prepared returns for low-income taxpayers under his college’s VITA program.

e. Hildy prepared the return of her corporate employer.

f. Heejeo, an administrative assistant for an accounting firm, processed a client’s return through TurboTax.