The Rage, Spit, and Tear Corporations file Federal income tax returns on a consolidated basis. The groups tax return currently is under audit. Under a valid tax-sharing agreement, each corporation is liable for one-third of the groups consolidated tax liability. The affiliates have agreed with the auditor that the groups unpaid liability for the year is $90,000. Because of an incorrect tax return position, another $3,000 in interest and an $18,000 penalty is attributable solely to Tear. At present, only Rage is solvent and has the cash with which to make such a tax payment. What is the maximum amount for which the government could be successful in forcing Rage to satisfy the outstanding liabilities of the consolidated group? Explain your answer and show any calculations