CAFO issued 1/25/2004, assessing a penalty of $57,750. Respondent failed to calculate or provide reasonable estimates of releases or off-site transfers on the Form R submitted to the Administrator of EPA and to the official designated by the Governor of the State of Florida, for the following chemicals and calendar years: Acetaldehyde (reporting year 1998), Ammonia (reporting years 1998, 1999), Methanol (reporting year 1998), Methy Ethyl Ketone (reporting year 1998), Picric Acid (reporting year 1998).