Which statement, if any, does not reflect the rules governing the accuracy-related penalty for negligence?

a. The penalty rate is 20%.

b. The penalty is imposed only on the part of the deficiency attributable to negligence.

c. The penalty applies only to intentional tax understatements by the taxpayer.

d. The penalty is waived if the taxpayer uses Form 8275 to disclose a return position that is reasonable, though contrary, to the IRS position.

e. None of the above