in 2019

Bret and Marcella went through a very rough patch in their marriage and failed to file their 2016 tax return on the due date of April 15, 2017. When the couple completed Form 540 they were relieved to find out they only owed $1,000 and promptly filed the return and paid the taxes owed on October 15, 2018. What amount, if any, will the couple have to pay as an interest penalty on line 112? (round your answer)

a.$0

b.$20

c.$40

d.$60