Trader A, who closed the workplace on 06/04/2019 and paid all his taxes, 05/07/2020 In a review made on the date, it was determined that the incomplete payment of 10.000 Turkish Liras for 2019 5.000 Turkish Liras tax loss penalty. Merchant A died on 06/08/2020. Who or who pays the original and penalty of the tax? Explain with their justification.