Cecil's tax liability for last year was $19,500, and his AGI did not exceed $150,000. Cecil requests an automatic extension for filing his current year individual return but does not pay any additional tax with his extension request. By April 15 of the following year, Cecil has paid $22,000 of taxes in the form of wage withholding and estimated taxes. Cecil files his current year return and pays the balance of the taxes due on August 25 of the following year. Requirement What penalties will Cecil owe if his current year tax is $26,000? $24,000? (Complete all input fields. Enter a "0" if there is no penalty.) if Cecil's tax is if Cecil's tax is Penalty $26,000 $24,000 Underpaying estimated tax Failure-to-file Failure-to-pay tax