$$24,000$ of taxes in the form of wage withholding and estimated taxes. Collin files his current year return and pays the balance of the taxes due on July $21$ of the following year.

Requirement

What penalties will Collin owe if his current year tax is $$28,000?$ $$26,000?($Complete all input fields. Enter a $0$ if there is no penalty.$)$

$\backslash$table$[[$Penalty$,\backslash$table$[[$if Collin's tax is$],[$$$28,000]],\backslash$table$[[$if Collin's tax is$],[$$$26,000]]],[$Underpaying estimated tax,,$],[$Failure$-$to$-$file,,$],[$Failure$-$to$-$pay tax,,$],[,,]]$