in 2019

.Slim Todd was in the hospital and unable to file his 2019 tax return on the due date of April 15, 2020. Slim owes the FTB $300 and filed his return on July 2, 2020. What is the amount, if any, Slim 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