Marvin was not aware he had to write due diligence notes for taxpayers claiming head of household filing status the irs conducted an due diligence audit of the $20$ tax returns marvin prepared in $2024$ of those $7$ filed using head of household status. These $7$ returns were the only ones Marvin prepared for and it was only related to his failure to include due diligence notes related to head of household filing status. What will Marvin$$s penalty be