The IRS determined that John underpaid his 2016 tax liability by $6,000 due to negligence. In 2018, John pays $1,000 of interest related to the underpayment and the full amount of any penalties assessed by the IRS.

a.	Calculate the amount of the accuracy-related penalty that could be assessed by the IRS in this situation.
b.	What part of the deficiency, income taxes, interest, and penalty, is deductible by John on his current tax return? Explain.