The IRS Who Audited Mr Kodak's 2015 Form 1040 Assessed

The IRS who audited Mr Kodak's 2015 Form 1040 assessed an $87,400 deficiency. If the agent believes that the entire deficiency was caused by Mr Kodak's willful attempt to cheat the government, compute the resulting civil fraud penalty. 

A) $17,480
B) $21,850
C) $65,550
D) None of the above