Help me please!

46. Both the failure~tole and the failure~topay penalties apply to Jack this month. It is less than 60 days after the due date or extended due date. How will the IRS handle these penalties? a) The penalties will not be combined; the IRS will impose the greater of the two. b) The penalties will be combined; the failuretofile is reduced by the failure~to~pay penalty. 0) The penalties will not be combined; the IRS will impose the lesser of the two. d) The penalties will be combined with no reduction in either. 47. Ron owns a business and submitted a questionable tax return this year. Which of the following is incorrectiy listed as a reason he may have to pay an accuracyrelated penalty? a) He underpaid tax because of negligence of rules or regulations. b) He underpaid tax because he substantially understated his income. c) He underpaid tax because of a reasonable basis position he took. d) He underpaid tax because of disregard of rules or regulations