Alexi files her tax return $8$ days after the due date. Along with the return, she remits a check for $$14,400,$ which is the balance of the tax she owes. The failure to file is not attributable to fraud.

Assume $30$ days in a month.

If required, round your answers to nearest whole value.

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

Failure to pay penalty: $72$

Failure to file penalty: $fill in the blank.