24) On July 25 of the following year, Joy files her current calendar-year tax return without having requested an extension. On October 8, she pays the amount due. The tax shown on her return is $25,000. Her current- year withholding tax is $20,000. Joy pays no estimated taxes and does not claim any tax credits on her current year return Calculate the penalties that the IRS is likely to assess. ignore the penalty for underpayment of estimated taxes. Assume she did not commit fraud. 7 1/2 points