The revenue agent who audited Ms. Hsuis Form 1040 discovered a $16,940 deduction that wasnt allowed by the tax law. The improper deduction reduced Ms. Hsuis tax by $5,653. The total tax deficiency for the year under audit was $7,110. Required: Compute the maximum penalty if the agent concludes that the improper deduction was due to Ms. Hsuis negligence in preparing the tax return. Compute the maximum penalty if the agent concludes that the improper deduction represented Ms. Hsuis