Which of the following situations will result in a tax preparer’s penalty?

I. At a client’s insistence, the preparer takes and properly discloses a tax position which does not meet the reasonable basis standard.

II. The preparer discloses a client’s personally identifying information to outside parties, to permit the electronic preparation and submission of the client’s return.

III. The preparer provides his Preparer Tax Identification Number but fails to sign a client’s tax return.

a. II only

b. I, II, and III

c. I only

d. I and III only