Caryn's current year individual return reports a $5,000 deduction for a questionable item not relating to a tax-shelter. Caryn does not make a disclosure regarding this item. The IRS audits Caryn's return, and she consents to a deficiency. As a result, her tax liability increases from $29,000 to $30,450. Assume Caryn lacks substantial authority for the deduction. Requirements a. What substantial understatement penalty (if any) will be imposed? b. Will the penalty bear interest? c. How would your answer to Parts a and b change if Caryn reported a $30,000 deduction instead of $5,000, and her tax liability increased by $8,700 to $37,700? Requirement a. What substantial understatement penalty (if any) will be imposed? (Enter a "0" if no substantial understatement penalty will be imposed.) The substantial understatement penalty will amount to