The client's retum is found by the U$.$S$.$ Tax Court to have included improper business deductions. The court agreed that the taxpayer's position had some statutory and judicial merit, but it held for the government, nonetheless. Which of the following could the IRS charge with a preparer penalty?

a$)$ Taxpayer

b$)$ Partner of the accounting firm that prepared the return

c$)$ Employee of the client, who provided the accounting firm with the deduction data

d$)$ Staff member of the accounting firm, who used the deduction data to prepare the return

e$)$ Secretary of the accounting firm, who made copies of the return