Ms. Perez is a professional tax retuin preparer. Three years ogo, Ms. Peter arepared Form 1120 for Denver, inc. The tax preparation fee was $14,850. Upon audit of the retum, the iRS elsallowed a $112,000 dectuction, which increased the corporatian's tax llabiaty by $39.200 Required: a. Compute Ms, Perez's preparer penaly it the IRS concludes that Ms. Perez had no reasonable fegal basis for ciaiming the deduction and was nol acting in good fath by doing so. b. Compute Ms. Perez's preparer penalty if the lifs concludes that Ms. Petez intentionally divregatded the tax law by ciauning the deduction in a willul attempt to understate Denver's tax. c. Compute Ms. Perez's preparer penaity to Parts (o) and fo), if Ms. Perez's preparaiton fee was only $3,500