Each of the following taxpayers filed their 2019 Form 1040 and paid their $2,000 balance due. Which of the following situations is FALSE? Assume the taxpayers are not subject to estimated tax penalty.

Johanna filed her return on July 15, 2020 and paid her balance due on August 15, 2020. Johanna is subject to interest and late payment penalties, both beginning July 16, 2020.

Doug did not file Form 4868. He filed his return and paid the balance due on August 15, 2020. Doug is subject to interest, late filing penalties, and late payment penalties, all beginning July 16, 2020.

Sandra filed her return on June 15, 2020 and paid her balance due on July 15, 2020. Sandra is not subject to interest or penalties.

Keith filed Form 4868. He filed his return and paid the balance due on October 15, 2020. Keith is not subject to interest or penalties.