(b) The findings of fact shall include a finding on each of the following issues:
- (1) Whether the allegations in the complaint are true, and, if so, whether respondent's actions identified in the complaint violated the law;
- (2) Whether any affirmative defenses are meritorious; and
- (3) If the respondent is liable for penalties or assessments, the appropriate amount of any such penalties or assessments, considering any mitigating or aggravating factors that he or she finds in the case.