Ms. Schmidt didn’t request an extension of time to file a 2022 income tax return and didn’t mail the completed return to the IRS until August 8, 2023. Ms. Schmidt enclosed a check for $2,380, the correct balance of tax due with the return. 

a. Assuming that Ms. Schmidt can’t show reasonable cause for filing a delinquent return, compute the late-filing and late-payment penalty. 

b. How would your answer change if the return was not mailed until November 21?