Albert files his income tax return (showing a total tax of $23,000) 5 months after the due date of the return without obtaining an extension from the IRS. Along with the return, he remits a check for $6,600, which is the balance of the tax he owes. Note: Assume 30 days in a month. Disregarding the interest element, enter Albert's penalty amount for each, failure to file and failure to pay.