Upon audit of Ms. Evlyn Carlyle's 2017 Form 1040, the revenue agent determined that she understated her tax liability by $19,600.

1. Compute Ms. Carlyle's penalty for substantial understatement if her correct tax liability for 2017 was $219,800.
2. Compute Ms. Carlyle's penalty for substantial understatement if her correct tax liability for 2017 was $144,200.