$($LO$3)$ Kyle was hit by a delivery truck while walking his dog in $2022.$ He received punitive damages as part of the lawsuit of $$200,000.$ Kyle did not think this was taxable income and did not include it with his $2022$ tax return. Upon audit by the IRS, he owes $$50,000$ of additional tax liability for $2022.$ Assuming that his actions were negligent, but not fraudulent, what would be his accuracy penalty?