Can't figure out what the answers are and for part b 2500*25% is wrong and for part c 11200*75% is also wrong.

Required information [The following information applies to the questions displayed below.] Determine the amount of the late filing and late payment penalties that apply for the following taxpayers. . Oscar filed his tax return and paid his $2,500 tax liability seven months late. Required information [The following information applies to the questions displayed below.] Determine the amount of the late filing and late payment penalties that apply for the following taxpayers. c. Wilfred, attempting to evade his taxes, did not file a tax return or pay his $11,200 in taxes for several years