Joe filed 2020 tax return on August 25, 2021, without requesting an extension. His total tax was $20,000. He had no withholding tax and he did not make an estimated tax payment. He paid $20,000 with the return that was filed on August 25, 2021. What is the total amount of his failure to file and failure to pay penalties? $3,300 $1,000 $4,000 $5,000