During the audit of Mr. and Mrs. Luce's income tax return, the revenue agent concluded that the couple had claimed a $26,300 deduction that was not allowed by law. The improper deduction reduced the couple's tax by $9,205. The Luces' total tax deficiency was $13,890. a. Compute the penalty if the IRS agent concludes that the improper deduction was attributable to negligence. b. Compute the penalty if the IRS agent concludes that the improper deduction was attributable to fraud.