Determine the amount of the late filing and late payment penalties that apply for the following tax payer's a.

a. Jolene filed her tax return by its original due date but did not pay the $2,000 in taxes she owed with the return until one and a half months later. Late filing and late payment penalties.

b. Oscar filed his tax return and paid his $3,000 tax liability seven months late. Late filling and late payment penalties..

c. Wilfred, attempting to evade his taxes, did not file a tax return or pay his $10,000 in taxes for several years. late payment and late filling penalties.