failure to meet the 2016 due diligence requirements for eitc, aotc, and ctc claimed on one return could result in which of the following: A-Maximum penalty of $510 per return, assessed towards the paid tax preparer, B Maximum penalty of $510 per return, assessed towards the taxpayer. C-Maximum penalty of $1530 per return, assessed towards the paid tax preparer. D-Maximum penalty of $1530 per return, assessed towards the taxpayer.