Exercise 12 (10 Points) For each of the following situations, (a) indicate the nature, i.e., description of the penalty; and (b) amount of the penalty that could be imposed. Include both tax practitioner penalties and taxpayer penalties. Kyle files his tax return on the original due date and pays the entire balance of tax due of $5,000. He did not pay any estimated tax during the year and had no withholding. His prior year tax return showed a tax liability of $12,000 (do not calculate the penalty). a. b. Enrique has a $10,000 tax deficiency on his 2015 tax return due to civil fraud. c. Vladimir prepares a tax return for Oscar but does not keep a copy of the tax return. f. Manny prepares a tax return for his client who requests that Manny disregard a current tax law which would increase his tax liability by $17,000. Manny agrees to do so since he does not want to lose this important client. d? Priscilla, a self-employed accountant, prepares a tax return for Billy. She signs the return but does not include her preparer tax identification number on the tax return as required e