Discussion Question 1-43 Penalties for Failure to File and Failure to Pay (LO. 5) Emma files her income tax return 65 days after the due date of the return without obtaining an extension from the IRS. Along with the return, she remits a check for $50,000, which is the balance of the tax she owes. Disregarding the interest element, what are Emma's penalties for failure to file and for failure to pay? Failure to pay $ Failure to file $