4. Mackenzie, a calendar year individual taxpayer, files her 2016 return on February 10, 2018. She had obtained a six-month extension for filing her return. There was additional income tax of $30,000 due with the return. a. What are Mackenzie's penalties for failure to file and to pay? b. Would your answer to a. change if Mackenzie, before the due date of the return, had retained a CPA to prepare the return and it was the CPA's negligence that caused the delay