linda underpaid her taxes for the current year by $21,600 due to negligence. question content area a. calculate linda's accuracy-related penalty for negligence. $fill in the blank a7100a07505cfcc 1 question content area b. assume that the underpayment of taxes by linda was determined to be fraudulent, and calculate the total amount of linda's fraud penalty. $fill in the blank afee0bfd0060073 1