Upon audit of Ms. Evelyn Carlyle's Form 1040, the revenue agent determined a $18,600 understatement of the tax liability. Required: a. Compute Ms. Carlyle's penalty for substantial understatement if the correct tax liability was $219,300. b. Compute Ms. Carlyle's penalty for substantial understatement if the correct tax liability was $143,700. Complete this question by entering your answers in the tabs below. Required A Required B Compute Ms. Carlyle's penalty for substantial understatement if the correct tax liability was $219,300. Note: Enter a "0" if taxpayer is not subject to penalty. Penalty < Required A Required B >