Determine the amount of the late filing and late payment penalties that apply for the following taxpayers.

a$.$ Jolene filed her tax return by its original due date but did not pay the $$1,200$ in taxes she owed with the return until one and a half months later. what is the late filing and late payment penalties?

b$.$ b$.$ Oscar filed his tax return and paid his $$2,200$ tax liability five months late. What is the late filing and late payment penalties?