Althea filed her Federal income tax return on time but did not remit the balance due. Enter Althea's failure to pay penalty in each of the following cases. Penalty a. 1272 months late, $22,000 additional tax due. 1,430 b. Two years late, $62,500 additional tax due, deficiency assessment received from IRS. c. Five years late, $11,600 additional tax due. 2,900