Alexi files her tax return 20 days after the due date. Along with the return, she remits a check for $3,000, which is the balance of the tax she owes. The failure to file is not attributable to fraud.

Assume 30 days in a month.

Disregarding any interest liabilities, Alexi's total penalties are as follows:

Failure to pay penalty: $. Failure to file penalty: $