Mr. and Mrs. Lear led their 2013 Form 1040 on April 1, 2014. On November 11, 2015,

Mr. and Mrs. Lear filed their 2013 Form 1040 on April 1, 2014. On November 11, 2015, they received a notice of deficiency in which the IRS assessed $19,044 of additional 2013 income tax. Compute the amount that the Lears owe the federal government assuming:
a. The federal annual interest rate throughout the 18-month period between April 15, 2014, and the assessment date was 3 percent per annum. Ignore the effect of interest compounding.
b. The IRS agent who audited the return imposed a negligence penalty on the entire deficiency.
c. The IRS agent who audited the return imposed a civil fraud penalty on the entire deficiency.