Compute the penalty described for the following taxpayers. If an amount is zero, enter "0". If required, round your answers to two decimal places.

a. Wilson filed his individual tax return on the original due date, but failed to pay $150 in taxes that were due with the return. If Wilson pays the taxes exactly 5 months late, calculate the amount of his failure-to-pay penalty.

b. Joan filed her individual income tax return 5 months after it was due. She did not request an extension of time for filing. Along with her return, Joan remitted a check for $150, which was the balance of the taxes she owed with her return.

Disregarding interest, calculate the total penalties that Joan will be required to pay, assuming the failure to file was not fraudulent.