Facts:

A taxpayer paid income tax in Year $1$ in the amount of $$35,000.$ For Year $2,$ the total income tax is $$110,000.$ They made four timely estimated tax payments for Year $2$ in the amounts of $$20,000$ each. A timely extension was filed for the Year $2$ Tax Return on April $13,$ Year $3$ and no additional amount was sent with the return. The additional $$30,000$ tax owed was paid when the return was filed during the extension period on June $24,$ Year $3.$

Required:

In the table below, please indicate how much tax each of the following penalties and interest would be based on$.$ Assume that the interest rate is $1\%$ per month or part of month that the payment is late.

Enter all amounts as positive whole numbers. If the response is zero, enter a zero $(0).$

Amount of Tax Subject to Penalty Penalty$/$Interest Amount

$1.$ Penalty for underpayment of estimated taxes

$2.$ Failure$-$to$-$File penalty

$3.$ Failure$-$to$-$Pay penalty

$4.$ Interest