18-05 (Algo) [LO 18-2] Mr. and Mrs. Pratt failed to apply for an extension of time to file their 2020 Form 1040 and didn't mail the return to the IRS until May 29, 2021. Assuming the Pratts had no excuse for filing a delinquent return: Required: a. Compute their late-filing and late-payment penalty if the return showed a $20,158 balance of tax due. b. Compute their late-filing and late-payment penalty if the return showed a $7,138 refund due. Complete this question by entering your answers in the tabs below. Required A Required B Compute their late-filing and late-payment penalty if the return showed a $20,158 balance of tax due. (Round your answer to the nearest whole dollar amount.) Late-bling and late-payment penalty