$41)$ Which of the following statements regarding late filing penalties and$/$or late payment penalties is true?

A$)$ An extension of time to file the tax return protects a taxpayer from late payment penalties as long as the tax is paid by the extended due date of the return.

B$)$ The penalty rate for late filing penalties is less than the penalty rate for late payment penalties.

C$)$ If a taxpayer has not paid the full tax liability by the original due date of the return and the taxpayer has not filed a tax return by the due date of the return, the maximum late filing and late payment penalty will be greater than the late filing penalty by itself if the tax is not paid after $5$ months.

D$)$ None of the choices are correct.