Victoria’s 2021 tax return was due on April 15, 2022, but she did not file it until June 12, 2022. Victoria did not file an extension. The tax due on the tax return when filed was $8,500.In 2021, Victoria paid in $12,000 through withholding. Her 2020 tax liability was $11,500. Victoria’s AGI for 2021 is less than $150,000. How much penalty will Victoria have to pay (disregard interest)?