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 $2,900 in taxes she owed with the return until one and a half months later.

b. Oscar filed his tax return and paid his $3,900 tax liability seven months late.

c. Wilfred, attempting to evade his taxes, did not file a tax return or pay his $14,000 in taxes for several years.