Moose, a former professional athlete, now supplements his income by signing autographs at collectors' shows. Unfortunately, Moose has not been conscientious about reporting all of this income on his tax return. Now, the IRS has charged him with additional taxes of $80,000 due to negligence in his record-keeping and $20,000 due to an intent to defraud the U.S. government of income taxes. No criminal fraud charges are brought against Moose. The District Court finds, by a preponderance of the evidence, that only half of the $20,000 underpayment was due to Moose's fraudulent action; the remainder was due to mere negligence. Compute the accuracy-related and civil fraud penalties in this matter. Explain your answer, as necessary.