Problem $12-5($Algorithmic$)$

Interest and Penalties $($LO $12\mathrm{.}3)$

Linda underpaid her taxes for the current year by $$22,000$ due to negligence.

a$.$ Calculate Linda's accuracy$-$related penalty for negligence.

b$.$ Assume that the underpayment of taxes by Linda was determined to be fraudulent, and calculate the total amount of Linda's fraud penalty.