Ms. Perez is a professional tax return prepare, Three years ago, Ms. Perez prepared Form 1120 for Denver, inc. The tax preparation fee was $14,850. Upon audit of the return, the IRS disallowed a $112,000 deduction, which increased the corporation's tax llability by $39.200. Required: a. Compute Ms. Perez's preparer penalty if the IRS concludes that Ms. Perez had no reasonable iegal basis for claiming the deduction and was not acting in good faith by doing so. b. Compute Ms. Perez's preparer penalty if the IRS concludes that Ms. Perez intentionally disregarded the tox law by claiming the deduction in a willfut attempt to understate Denver's tax. c. Compute Ms. Perez's preparer penalty to Parts (o) and (b). if Ms. Perez's preparation fee was only $3,500