(8 points) Compute the overvaluation penalty for each of the following independent cases involving the taxpayer's reporting of the fair market value of charitable contribution property. In each case, assume a marginal Federal income tax rate of 35%. Taxpayer a. Individual b. C corporation Corrected IRS Value $ 10,000 10,000 Reported Value $ 20,000 30,000 C. S corporation 10,000 30,000 d. Individual 100,000 175,000 e. Individual 100,000 250,000 f. C corporation 100,000 500,000