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

Required:

1. Jolene filed her tax return by its original due date but did not pay the $1,700 in taxes she owed with the return until one and a half months later.
2. Oscar filed his tax return and paid his $2,700 tax liability five months late.
3. Wilfred, attempting to evade his taxes, did not file a tax return or pay his $11,600 in taxes for several years.