For Each of the Indicated Tax Penalties, Indicate the Appropriate

For each of the indicated tax penalties, indicate the appropriate taxpayer defense. A letter may be used more than once. Not all of the letters need be used.
-Filing an improper refund claim.

A) Ignorance of the tax law
B) Reasonable basis
C) Reasonable cause
D) Complexity of the tax law
E) Substantial authority
F) Disclosure on return