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

Compute the undervaluation penalty for each of the following independent cases involving the executor's reporting of the value of a closely held business in the decedent's gross estate. In each case, assume a marginal Federal estate tax rate of 40%.
$\begin{array}{lll} &\text { Reported Value }&\text {Corrected IRS Value }\\\end{array}$
A) $\begin{array}{lll} && \$ 10,000 &&&&& \$ 20,000 \\\end{array}$
B) $\begin{array}{lll}&& 60,000 &&&&&& 100,000 \\\end{array}$
C) $\begin{array}{lll} && 80,000 &&&&&& 150,000 \\\end{array}$
D) $\begin{array}{lll}&& 50,000 & &&&&&300,000\end{array}$