Choice "B" is correct. The taxpayer can generally avoid penalties if he/she acted in good faith, if there was a reasonable basis to support the tax return position, and if the taxpayer did not have willful neglect.Choice "d" is incorrect. The taxpayer cannot generally avoid penalties merely by acting in good faith. More is necessary.Choice "a" is incorrect. The taxpayer cannot generally avoid penalties merely by acting in good faith and having a reasonable basis to support the tax return position. In addition, the taxpayer must not have had willful neglect.Choice "c" is incorrect. The taxpayer can generally avoid penalties under certain circumstances.