<p>Tax filers who use professional tax preparers usually get larger refunds and are more likely to avoid <strong>penalties</strong> for missed deadlines and underpayment.</p>
<div>(A) debts - This is incorrect because the sentence is talking about avoiding penalties, not debts.</div>
<div>(B) preparation - This is incorrect because the sentence is talking about avoiding penalties, not preparation.</div>
<div>(C) penalties - This is the correct answer. The sentence states that tax filers who use professional tax preparers are more likely to avoid penalties for missed deadlines and underpayment.</div>
<div>(D) calculations - This is incorrect because the sentence is not discussing calculations, but rather the consequences of missed deadlines and underpayment.</div>