Answer the following regarding the gift tax exclusion.

a. Patel is single and gives each of his six grandchildren $30,000 this year (2021). Patel's gift tax exclusion is ___a_

b. Assume Patel is married and elects to gift-splitting with his wife. Patel's gift tax exclusion is __b___

Maliha files her tax return 35 days after the due date of the return. Along with the return, she remits a check for $3,000 which is the balance of the tax she owed. Disregarding the interest element, Maliha's total penalties are ____c_____

Harrod underpaid her taxes for 2020 in the amount of $17,000, of which $9,500 is attributable to negligence.

Harrod's negligence penalty is __d___

Assume the $9,500 is attributable to civil fraud instead of negligence. Harrod's fraud penalty is ___e_____

Rita files her income tax return 150 days after the due date of the return without obtaining an extension from the IRS. Along with the return, she remits a check for $42,000, which is the balance of the tax she owes.

Note: Assume 30 days in a month.

Disregarding the interest element, enter Rita's failure to file penalty and failure to pay penalty.

Failure to pay penalty	f
Failure to file penalty	g

For tax year 2019, the IRS assesses a deficiency against David for $455,000.

Disregarding the interest component, enter David's penalty if the deficiency is attributable to negligence: ___h__

Disregarding the interest component, enter David's penalty if the deficiency is attributable to civil fraud: ___i___