A delinquent penalty will be charged on unpaid taxes if a return is filed late. The penalty is 5 percent of the unpaid tax due for every month that the return is late, up to a maximum penalty of 25 percent of the unpaid tax. The minimum penalty is _____for tax years beginning on or after January 1, 2011 or 100 percent of the unpaid tax, whichever is less.

Select one:

a. $100

b. $135

c. $155

d. $195