Carl’s tax liability for last year was $19,000, and his AGI did not exceed $150,000. Carl requests an automatic extension for filing his current year individual return but does not pay any additional tax with his extension request. By April 15 of the following year, Carl has paid $20,000 of taxes in the form of wage withholding and estimated taxes. Carl files his current year return and pays the balance of the taxes due on June 18 of the following year. What penalties will Carl owe if his current year tax is $23,000? $20,800?