If the CPA Negligently Failed to Properly Prepare and File

If the CPA negligently failed to properly prepare and file a client's tax return, the CPA may be liable for

A) the penalties the client owes the IRS.
B) the penalties and interest the client owes.
C) the penalties and interest the client owes, plus the tax preparation fee the CPA charged.
D) the penalties and interest, the tax preparation fee, and the amount of tax that was underpaid.