among the following , the condition which causes the failure to pay penalty is when the taxpayer a. FAILS TO FILE THE RETURN BY THE DUE DATE AND THERE IS A BALANCE DUE. B. Fails to pay the taxes owed by the due date C. Shows negligence or disregard of the rules or regulations, causing an underpayment D. Understates their tax by the larger of $5,000 or 10% of the correct tax