Derrick filed his Federal income tax return on time but did not remit the balance due.

Enter Derrick's failure to pay penalty in each of the following cases, assuming he received a deficiency assessment from the IRS.

	Penalty
a.	Two months late, $14,000 additional tax due.	$
b.	Fourteen months late, $45,000 additional tax due.	$
c.	Three years late, $18,000 additional tax due.