Assume Kenny died today, and Kati is appointed executor. Unfortunately, Kati forgot to file an Estate Tax Return (Form 706) and pay the estate tax due of $2,496,736 until 68 days after the returns due date. How much is the failure-to-file penalty (reduced for any concurrently running penalties if applicable)?

A) $37,451

B) $249,674

C) $337,059

D) $374,510