Which of the Following Is Subject to Tax Return Preparer

Which of the following is subject to tax return preparer penalties?

A) Meredith is the director of Federal taxes for a C corporation.
B) Sammy is a volunteer who prepares returns at the retirement home under the IRS Tax Counseling for the Elderly program.
C) Abbie prepares her mother's tax returns for $50 a year. A CPA, Abbie would charge a client $750 for completing a similar return.
D) Lizzie, the firm's administrative assistant, makes copies of returns and assembles the mailings that the client must make to the taxing agencies.