Mr. Leon filed a 2020 Form 1040 on March 29, 2021. In 2023, the IRS issued a notice of deficiency to Mr. Leon, in which it assessed $7,700 of additional 2020 income tax. Required: a. Compute the total amount that Mc. Leon owes to the federal government assuming the annual interest rate (underpayment rate) throughout the 24-month period between the required filing date and the payment date was 4 percent. Ignore the effect of interest compounding. b. Compute the total amount that Mr. Leon owes to the federal government assuming the IRS imposed an accuracy-related penaity on the entire deficiency. c. Compute the total amount that Mr. Leon owes to the federal government assuming the IRS imposed a civil fraud penalty on the entire deficiency