59. Jack's client told him that he had additional income for a side job but did not report the income. Jack chose not to report it since he didn't have any documentation or proof of the income. As a result, the client paid less tax. If the IRS audits the client, they can assess what penalty to Jack as a preparer? a) $50 per return up to $27,000 per year. b) $5,000 per return up to $27,000 per year c) $1,000 per return d) The greater of $5,000 or 75% of the income derived per return