Isabella files her income tax return 180 days after the due date of the return without obtaining an extension from the IRS. Along with the return, she remits a check for $154,000, which is the balance of the tax she owes.

Note: Assume 30 days in a month.

Disregarding the interest element, enter Isabella's failure to file penalty and and failure to pay penalty.

Failure to pay	$
Failure to file	$