The revenue agent who audited Mr. and Mrs. Hamads Form 1040 concluded that the couple failed to report $16,900 of taxable income for the year. As a result, the IRS assessed a $4,225 deficiency of the tax on the omitted income. Required: Compute the penalty that the IRS can impose if the revenue agent concludes that the Hamads made an honest mistake in omitting the income from their return. Compute the penalty that the IRS can impose if the