Per IRC Section $6694($a$),$ a tax preparer who prepares a return and there is an understatement of lability due to unreasonable positions, can the preparer be subject to a penalty?

Group of answer choices

Yes, an amount equal to the greater of $$1,000$ or $50$ percent of the income derived $($or to be derived$)$ by the$$tax$$return$$preparer with respect to the$$return$$or claim.

Yes, but only $$100$

Yes, but only $$150$

Yes, but only $$200$

No