In 2019

.Martha believes the rules dont apply to her and will file her tax return when she is good and ready. She filed her tax year 2019 return on November 1, 2020 showing an amount due of $1,000. What is the amount, if any, Martha will pay as a late filing penalty on line 112? (ignore late payment of tax penalty and round your answer)

a.$0

b.$135

c.$250

d.$500