Mr. Leon filed his 2015 Form 1040 by the April 15, 2016, filing date. In 2018, the IRS issued a notice of deficiency to Mr. Leon, in which it assessed $7,700 of additional 2015 income tax. a. Compute the total amount that Mr. Leon owes to the federal government assuming the annual interest rate (underpayment rate) throughout the 24-month period between April 15, 2016, and the assessment 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 a negligence penalty 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.