Ethan earned $75,000 as a full-time employee in 2021. Due to procrastination and denial, he did not file his 2021 California tax return until July 20, 2022. His return showed a balance due of $400. Ethan may be subject to which of the following penalties? Failure to file penalty. Frivolous return and fraud penalty. Negligence or intentional disregard penalty. Substantial misstatement penalty.