25) The IRS audits Kiara's current-year indivi dual return and determines that, among other errors, she negligently did not report dividend income of $10,000. The deficiency with respect to the dividends is $2,800. The IRS argues for an additional $12,000 negligence. deficiency for various other errors that do not involve What is Kiara's negligence penalty for the $14,800 in deficiencies? 5 points