Which statement is accurate regarding IRC Section $6694$ preparer penalty provisions?

Penalies can be assessed on a practitioner when a disclosed tax position does not heve a reasonably bers.s$.$

O Penalties apply fo the practioner and the taxpayer that underpaid the income taxes.

A penalty would never lead to an investigation by the IRS Otfice of Prolessional Responsibilty $($OPR$).$

A penally can range from $$50$ to $$200$ if miscondact is found