Compute the Overvaluation Penalty for Each of the Following Independent $\begin{array}{llrr} && \text {Taxpayer}& \text {Corrected IRS Value}& \text {Reported Value}\\\end{array}$

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%.
$\begin{array}{llrr} && \text {Taxpayer}& \text {Corrected IRS Value}& \text {Reported Value}\\\end{array}$
A) $\begin{array}{llrr} & \text { Individual } &&& \$ 10,000 &&&&&& \$ 20,000 \\\end{array}$
B) $\begin{array}{llrr} & \text { C corporation } && 10,000 &&&&&& 30,000 \\\end{array}$
C) $\begin{array}{llrr}& \text { S corporation } && 10,000 &&&&&& 30,000 \\\end{array}$
D) $\begin{array}{llrr} & \text { Individual } &&& 100,000 &&&&&& 175,000 \\\end{array}$
E) $\begin{array}{llrr} & \text { Individual } &&& 100,000 &&&&&& 250,000 \\\end{array}$
F) $\begin{array}{llrr}& \text { C corporation } && 100,000 &&&&& 500,000\end{array}$