Assume that the estimated chargeable income for BANKU LTD for the 2016 year of assessment was GH100,000,000 but its actual chargeable income declared at the end of the year was GH160,000,000. The return was submitted on 30th April, 2017. The BOG discount or prevailing rate is 25% and the corporate tax is also 25%. You expected to calculate (if any) the penalty for underestimation.