(c) Neem submitted her tax return for the year of assessment 2017 one day late. Her income tax payable before the deduction of instalments was RM25,000 and instalments paid were RM15,000. Required: Compute the penalty which may be levied on Neem for the late filing of her tax return for the year of assessment 2017. Assume a penalty rate of 20%. (1 mark) (10 marks)