Mr. and Mrs. Lear filed their 2015 Form 1040 on April 1, 2016. In 2017, the IRS issued a notice of deficiency, in which it assessed $19,044 of additional 2015 income tax.

a. Compute the total amount that the Lears owe the federal government assuming the annual interest rate (underpayment rate) throughout the 18-month period between April 15, 2016, and the assessment date was 3 percent. Ignore the effect of interest compounding.

b. Compute the total amount that the Lears owe the federal government assuming the revenue agent who audited the return imposed a negligence penalty on the entire deficiency.

c. Compute the total amount that the Lears owe the federal government assuming the revenue agent who audited the return imposed a civil fraud penalty on the entire deficiency.