If the Public Accountant Negligently Failed to Properly Prepare and File

If the public accountant negligently failed to properly prepare and file a client's tax return, the public accountant can be held liable for

A) the penalties the client owes Canada Customs and Revenue Agency.
B) the penalties and interest the client owes.
C) the penalties and interest, plus the tax preparation fee that the public accountant charged.
D) the penalties and interest, the tax preparation fee, and the amount of tax that was underpaid.