ita files her income tax return $150$ days after the due date of the return without obtaining an extension from the IRS. Along with the return, she remits a check for $$82,000,$ which is the balance of the tax she owes.

Note: Assume $30$ days in a month.

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

Failure to pay penalty $fill in the blank $1$

Failure to file penalty $fill in the blank $2$