A tax office running an EIC maximization hustle is deliberately understating multiple clients' incomes via fraudulent Schedule C deductions. Three hundred $(300)$ clients are pulled by the IRS during their review and the office is found to be engaging in Section $6694($b$)$ violations on all of them. The average price that they collect across all returns is $$600.$ What is the maximum penalty under Section $6694($b$)$ that can be charged for this number of violations? $($Do not consider any penalties other than Section $6694($b$)$ nor any interest.$)$

Select one:

a$.$ $$1,500,000$

b$.$ $$90,000$

c$.$ $$300,000$

d$.$ $$135,000$