Preparers, Proof, and Privilege $($LO $12\mathrm{.}5)$

Which of the following does not result in a minimum $$60$ fine for an income tax preparer?

a$.$ Failing to keep any record of the returns prepared

b$.$ Failure to provide a tax preparer identification number

c$.$ Failing to provide a copy of their prepared return to a customer

d$.$ Cashing a refund check for a customer