just need A, thank you!

Upon audit of Ms, Evelyn Carlyle's 2020 Form 1040, the revenue agent determined a $21,200 understatement of the tax liability Required: a. Compute Ms. Carlyle's penalty for substantial understatement if the correct tax liability for 2020 was $220,600. b. Compute Ms. Carlyle's penalty for substantial understatement if the correct tax liability for 2020 was $145,000. Complete this question by entering your answers in the tabs below. Compute Ms. Carlyle's penaity for substantial understatement if the correct tax liability for 2020 was $220,600. Note: Enter a "0 " if taxpayer is not subject to penaity