Mr. and Mrs. Lear filed their 2016 Form 1040 on April 1, 2017. In November 2018, they received a notice of deficiency in which the IRS assessed $19,044 of additional 2016 income tax. Compute the total amount that the Lears owe the federal government assuming:

a. The annual interest rate (underpayment rate) throughout the 18 month period between the required filing date and the assessment date was 3 percent. Ignore the effect of interest compounding.

b. The revenue agent who audited the return imposed a negligence penalty on the entire deficiency.

c. The revenue agent who audited the return imposed a civil fraud penalty on the entire deficiency.