Which of the Following Actions Are Not Subject to Preparer

Which of the following actions are not subject to preparer penalties?

A) Failing to furnish the preparer's identifying number on the tax return.
B) Failing to file the return on time.
C) Failing to keep a copy of the client's prepared return or include the return on a list of taxpayers for whom returns have been prepared.
D) Cashing a refund check issued to a taxpayer.