In 2019

Julie has a terrible time remember to file her tax return on time and is consistently late in paying any amounts due. This year her original due date to file was April 15, 2018 and she finally paid the $1,000 of taxes owed on October 15, 2018. What amount, if any, will Julie have to pay as an interest penalty on line 112? (round your answer)

a.$0

b.$20

c.$40

d.$60