Problem 18-17 (Algo) [LO 18-5] Upon audit of Mr. Tom Staton's 2019 Form 1040, the revenue agent determined that he understated his tax liability by $4,950. Required: a. Compute Mr. Staton's penalty for substantial understatement if his correct tax liability for 2019 was $42.100. b. Compute Mr. Staton's penalty for substantial understatement if his correct tax liability for 2019 was $71,000. Complete this question by entering your answers in the tabs below. Required A Required B Compute Mr. Staton's penalty for substantial understatement if his correct tax liability for 2019 was $42,100. Penalty Required A Required B >