Joan is the CFO of Para Corp. and is a year from retirement. Inorder to guarantee herself a very substantial bonus and to boosther retirement package she knowingly certifies false financialreports making the company appear to be much more profitable thanit really is. She further takes steps to assure that the financialreport was not reviewed through internal controls maintained byPara Corp. Under the provisions of the Sarbanes-Oxley Act (2002)if her fraud is NOT part of a larger scheme what criminalpenalties are possible for Joan? $1 million in fines and up to 10 years inprison $2 million in fines and up to 12 years inprison $5 million in fines and up to 15 years inprison $10 million in fines and up to 20 years inprison