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Upon audit of Ms. Evlyn Carlyle's 2017 Form 1040, the revenue agent determined that she understated her tax liability by $20,800. a. Compute Ms. Carlyle's penalty for substantial understatement if her correct tax liability for 2017 was $220,400. b. Compute Ms. Carlyle's penalty for substantial understatement if her correct tax liability for 2017 was $144,800. Complete this question by entering your answers in the tabs below. Required A Required B Compute Ms. Carlyle's penalty for substantial understatement if her correct tax liability for 2017 was $220,400. Penalty