Joanne filed her unextended 2020 tax return on September 14, 2021, paying the $5,000 amount due at that time. Joanne has no reasonable cause for failing to file the return by April 15 or for failing to pay the tax that was due on April 15, 2021. Compute the failure-to-pay penalty.

Question 27 options:

a)

$25

b)

$125

c)

$150

d)	None of the above