@riot So does magic pen reduce values below zero or not?

Target has 30 MR with no scaling. You have a void staff, liandries, sorc boots, and 16.2 from precision and mpen runes. So 35% magic penetration and 46 flat magic penetration. After void staff the target has 19.5 magic resist. When you apply flat pen does this target now have 0 magic resist or negative 26.5? What would happen to these values if you had an abyssal scepter in the build?
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