Choose the response that correctly states the maximum penalty the IRS can assess against a paid tax return preparer who fails to satisfy the due diligence requirements when preparing a return for an individual claiming the following tax benefits: • Head of household filing status. . Earned Income Tax Credit. . Child Tax Credit/ Additional Child Tax Credit / Other Dependent Credit. • American Opportunity Tax Credit. $2,180 per return. $1,635 per return.

A. $2,180 per return

B. $1,635 per return

C. $545 per return

D. $0, although penalties may be assessed against the taxpayer​