Yin-Li is the preparer of the Form 1120 for Cloves Corporation. On the return, Cloves claimed a deduction that the IRS later disallowed on audit. Compute the tax preparer penalty that could be assessed against Yin-Li in each of the following independent situations. 
Definitions:
Unit Sales
The total quantity of product units that a company sells to its customers.
Price Decrease
A reduction in the selling price of goods or services, often used as a strategy to increase demand or sales.
Percentage Change
A mathematical calculation that indicates how much a value has increased or decreased as a percentage from its original amount.
Traceable Fixed Expense
Costs that can be directly linked to a specific segment or unit of a business, and do not change with the level of output.
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