ABC, Inc., a regular domestic C corporation and calendar-year taxpayer, had taxable income of $10,000 (applicable rate of 21%) for the year 2023. Because the company's accountant was on vacation during the month of April 2024, the corporate income tax return was not filed in a timely manner and no extension was filed. The new accountant mailed the return on July 15, 2024. Disregarding any possible late payment penalty, and assuming no estimated tax payments were made, calculate the maximum failure to file penalty that could be assessed against ABC, Inc. A. $485 B. $2,100 C. $270 D. $1,000