regardless of the previous paragraphs , if we are found to be liable , our liability to you or to any third party is limited to the greater of -lrb- a -rrb- any amounts due under the ebay money back guarantee up to the price the item sold for on ebay -lrb- including any applicable sales tax -rrb- and its original shipping costs , -lrb- b -rrb- the amount of fees in dispute not to exceed the total fees , which you paid to us in the 12 months prior to the action giving rise to the liability , or -lrb- c -rrb- $ 100 .