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Garry filed his 2016 Form 1040EZ return on March 15, 2018. His 2016 return shows that he is due a $400 refund. Garry's failure-to-file penalty

Garry filed his 2016 Form 1040EZ return on March 15, 2018. His 2016 return shows that he is due a $400 refund. Garry's failure-to-file penalty is __________.

$0

$24

$100

$135

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