3. John forgot to file his tax return by April 15. He did not file an extension. John finally filed his tax return on June 30 and had a remaining tax liability of $1,500. What is John's failure to file penalty? Assume he made all his payments on time.

a. $375

b. $225

c. $233

d. $300

4. Which of the following is NOT deductible as a moving expense?

a. The cost of moving household goods

b. Travel expenses during the move

c. The cost of a pre-move house hunting tip

d. Lodging for household members during the move