The revenue agent who audited Mr. and Mrs. Arnold's Form 1040 concluded that the couple failed to report $16,900 of taxable income for the year. As a result, the IRS assessed a $4,225 deficiency of the tax on the omitted income. Compute the penalty that the IRS can impose if the revenue agent concludes that:
a. The Arnolds made an honest mistake in omitting the income from their return.
b. The Arnolds failed to make a reasonable attempt to determine the correct tax treatment of the omitted income.
c. The Arnolds deliberately omitted the income in an attempt to cheat the government out of $4,225 tax?