Mr. and Mrs. Lear filed their 2014 Form 1040 on April 1, 2015. On November 11, 2016, they received a notice of deficiency in which the IRS assessed $19,044 of additional 2014 income tax. Compute the total amount that the Lears owe the federal government assuming:
a. The annual interest rate (underpayment rate) throughout the 18-month period between April 15, 2015, and the assessment date was 3 percent. Ignore the effect of interest compounding.
b. The revenue agent who audited the return imposed a negligence penalty on the entire deficiency.
c. The revenue agent who audited the return imposed a civil fraud penalty on the entire deficiency.