For returns required to be filed in 2024, what is the minimum penalty for failure to file any tax return within 60 days of the due date if there is no reasonable cause? $150 plus 5% of the amount of tax required to be-shown on the return 25% of the amount of tax required to be shown on the return The lesser of $485 or the amount of tax required to be shown on the return The lesser of $250 of the amount of tax required to be shown on the return