Bill Jones, a calendar$-$year taxpayer, filed his $2022$ tax return $70$ days late. Mr$.$ Jones did not request an extension for filing this return. The total tax liability before withholding reflected on the tax return is $$12,000,$ his employer withheld $$7,000$ of federal income taxes. What are the failure to file, failure to pay, and total penalties for this return?

Failure to file $=$$$600$; failure to pay $=$$$0$; Total penalty $=$$$600$

Failure to file $=$$$0$; failure to pay $=$$$75$; Total penalty $=$$$75$

Failure to file $=$$$675$; failure to pay $=$$$75$; Total penalty $=$$$750$

Failure to file $=$$$750$; failure to pay $=$$$75$; Total penalty $=$$$825$