Compute the preparer penalty the IRS could assess on Gerry in each of the following independent cases. a. On March 21, the copy machine was not working, so Gerry gave original returns to her 20 clients to file, that day without providing any duplicates for them. Copies for Gerry's records and for use in preparing state tax returns had been made on March 20. b. Because Gerry extended her vacation a few days, she missed the Annual Tax Update seminar that she usually attends. As a result, she was unaware that Congress had changed a law affecting limited partnerships. The change affected the transactions of 25 of Gerry's clients, all of whom understated their tax as a result. c. Gerry heard that the IRS was increasing its audits of corporations that hold assets in a foreign trust. As a result, Gerry instructed Hulan, the intern who prepared the initial drafts of the returns for five corporate clients, to leave blank the question about such trusts. Not wanting to lose her position, Hulan, a senior accounting major at State University, complied with Gerry's instructions