Kyle was hit by a delivery truck while walking his dog in 2021. He received punitive damages as part of the lawsuit of \($200,000.\) Kyle did not think this was taxable income and did not include it with his 2021 tax return. Upon audit by the IRS, he owes \($50,000\) of additional tax liability for 2021. Assuming that his actions were negligent, but not fraudulent, what would be his accuracy penalty?