3. Rajesh is a sole trader. He correctly calculated his self-assessment payments on account for the tax year 2015-16 and paid these on the due dates. Rajesh paid the correct balancing payment of 1,200 for the tax year 2015-16 on 30 June 2017 What penalties and interest may Rajesh be charged as a result of his late balancing payment for the tax year 2015-16? A. B. c. D. Interest of 15 only Interest of 36 only Interest of 36 and a penalty of 60 Interest of 15 and a penalty of 60