That doesn't clarify anything, it took me about 30 seconds to figure out what it was you are trying to say. It's pretty simple to understand the penalty is 2.5%

That doesn't clarify anything, it took me about 30 seconds to figure out what it was you are trying to say. It's pretty simple to understand the penalty is 2.5% of your income, most people don't think in terms of their existing effective tax rate.