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 $2,500 in taxes she owed with the return until one and a half months later.

2. Oscar filed his tax return and paid his $3,500 tax liability five months late.

3. Wilfred, attempting to evade his taxes, did not file a tax return or pay his $13,200 in taxes for several years.