4. Sterling Clampett is the president and sole shareholder of Spoonful, Inc, a manufacturer of fine flatware. Sterling has always made it his job to sell the scrap silver that remains after manufacturing the flatware. The on behalf of the corporation. During their recent audit of Spoonful, Inc., the IRS has also discovered Sterling's personal silver sales. The government has enough evidence to sustain a civil fraud penalty. For the tax year 20X5, Spoonful, Inc, reported a tax of $125,500. After taking into consideration the adjustments related to the silver sales, the IRS calculated the correct tax for 205 to be $200,500. Sterling would like to know the maximum amount of penalties that the IRS could assess against the corporation due to its understatement of tax in 205