A taxpayer sells his uncle a plece of business machinery by a "loan" from the uncle to the nephew. The machinery never actually changes hands, and the loan is never paid back. The uncle wittes off the cost of the machinery on his taxes. The Franchise Tax Board assesses a Non-Economic Substance Transaction Underpayment Penalty. How much would that penalty be? 10000 20000 40000 Depends how much tax was avoided by this arrangement