On April 15, 2018, Ira filed her Form 1040, U.S. Individual Income Tax Return, for the 2017 taxable year. On her 2017 Form 1040, Ira reported a tax liability of $10,200 and withholding credits of $10,200. On May 30, 2019, the IRS selected Ira's 2017 Form 1040 for audit. The audit focused exclusively on the tax benefits that Ira claimed from her participation in transaction known as Bogus. The IRS determined that Ira had an underpayment (and deficiency) in her 2017 income tax in the amount of $120,000. The IRS also determined that that the $120,000 underpayment was attributable to: (i) negligence under I.R.C. 6662(b)(1); and (ii) a substantial understatement of tax under I.R.C. 6662(b)(2). Ira agreed to the $120,000 underpayment and the imposition of the accuracy related penalty under I.R.C. 6662. Ira also agreed that underpayment is attributable to both negligence and a substantial understatement of tax. Question: what was the I.R.C. 6662 accuracy related penalty owed by Ira for the 2017 year?