Chip's tax liability for last year was $33,000, and his AGI did not exceed $150,000. Chip 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, Chip has paid $35,000 of taxes in the form of wage withholding and estimated taxes. Chip files his current year return and pays the balance of the taxes due on July 21 of the following year. Requirement What penalties will Chip owe if his current year tax is $41,000? $35,800? (Complete all input fields. Enter a "0" if there is no penalty.) Penalty Underpaying estimated tax Failure-to-file Failure-to-pay tax if Chip's tax is $41,000 if Chip's tax is $35,800