A Substantial Understatement of Tax Liability Involves Which of the Following

A substantial understatement of tax liability involves which of the following?

A) underpayment of tax exceeding the greater of 15% of the tax required to be shown on the return or $5,000 for individuals
B) underpayment of tax exceeding the lesser of 25% of the tax required to be shown on the return or $5,000 for individuals
C) understatement of tax exceeding the greater of 10% of tax required to be shown on the return or $5,000 for individuals
D) $10,000 or more difference between the amount shown on the return and the correct amount due