Determine the amount of the late filing and late payment penalties that apply for the following taxpayers. Required: a. Jolene filed her tax return by its original due date but did not pay the $3,300 in taxes she owed with the return until one and a half months later. b. Oscar filed his tax return and paid his $4,300 tax liability five months late. c. Wilfred, attempting to evade his taxes, did not file a tax return or pay his $14,600 in taxes for several years