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.
-Preparer penalty for taking an unreasonable tax return position.

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