Assume you work for a company that has been cited for the OSH Act violation you selected. This is the second time your company and the CEO have received a citation for a similar violation, both resulting in death of one or more employees. As the company accountant you have been asked by the CEO to prepare a report of the possible minimum and maximum penalties that could be assessed against the company and the CEO, who was responsible for the violation. In your report reference any subsections of the penalties statute (see below) you are relying upon. In other words, describe in detail how you arrived at your conclusions. You should also use Sub-section (j) of the penalties statute to suggest possible mitigating circumstances that the CEO may claim to reduce the penalty. Include any assumptions you have made or other necessary facts you might need to complete this assignment in your report.