Upon audit of Ms. Evelyn Carlyle's 2020 Form 1040, the revenue agent determined a $19,400 understatement of the tax liability. Required: a. Compute Ms. Carlyle's penalty for substantial understatement if the correct tax liability for 2020 was $219,700. b. Compute Ms. Carlyle's penalty for substantial understatement if the correct tax liability for 2020 was $144,100. Complete this question by entering your answers in the tabs below. Compute Ms. Carlyle's penalty for substantial understatement if the correct tax liability for 2020 was $219,700. Note: Enter a "0* if taxpayer is not subject to penalty