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

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 to all federal taxes, except when fraud is involved.

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