During the audit of Mr$.$ and Mrs$.$ Jessel$$s $2020$ and $2021$ tax returns, the revenue agent learned that they kept two sets of books for their sole proprietorship. A comparison of the two revealed that Mr$.$ and Mrs$.$ Jessel earned more than $$81,100$ unreported income. The tax deficiency on the unreported income was $$33,100.$

Required:

a$.$ Compute the civil fraud penalty the IRS may impose.