There is a $$60$ penalty for each failure to comply with IRC Section $6695($c$)$ that requires a tax return preparer who is required by regulations to sign the taxpayer's return or claim for refund. For returns filed in calendar year $2025,$ the maximum penalty for failure to sign a return is what amount in a return period?

A$.$ $$5,000$

B$.$ $$10,000$

C$.$ $$20,000$

D$.$ $$31,500$