A Paid Tax Return Preparer Estimated a Client's Charitable Contributions

A paid tax return preparer estimated a client's charitable contributions based on the taxpayer's statement that she "donates $20 cash every week to her church" and she "attends church weekly,without fail." Upon audit,the IRS discovered that this taxpayer never attends church and never made any charitable contributions.This tax return preparer is:

A) Not subject to any fines or penalties
B) Subject to civil fines, but not criminal penalties, if the character of these claimed deductions as estimates was adequately disclosed to the IRS with the word "estimate" or the abbreviation "est." appearing adjacent to the estimated item
C) Subject to civil fines and potentially subject to criminal penalties
D) Subject to having his license as a professional tax return preparer suspended for a short period of time