Joan Bass filed her $2023$ income tax return late on September $10,2024.$ This is the first time she has ever late filed an income tax return. She retired a few years ago and only has pension income. She owes $$5,800$ in income tax for the $2023$ taxation year which she paid at the end of September $2024.$ Calculate the amount of the late filing penalty.

options:

a$)$ $$290$

b$)$ $$522$

c$)$ Nil

d$)$ $$580$