t QUESTION 2: Taxpayer Penalties and Disclosure - 10 points Continuing with the facts from question 1. Your clients, the Smiths, want to claim a tax deduction on their S Corporation return for the rents paid to them for the rentals of their personal residences. Assume they want to maximize legitimate deductions without the chance of incurring the civil penalty for underpayment of taxes. Complete the following table to compare results given varying probability of success in court: < Probability of Success (of the rent deduction being allowed) 80% 40% 20% 2% Can Deduction be Is form 8275 Claimed? 2 + required? Explanation .