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Upon audit of Ana's 2018 Form 1040, the revenue agent determined that she understated her tax liability by $17,000. Compute Ana's penalty for substantial understatement

Upon audit of Ana's 2018 Form 1040, the revenue agent determined that she understated her tax liability by $17,000.

Compute Ana's penalty for substantial understatement if her correct tax liability for 2018 was $218,500.

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