Kate files her tax return $36$ days after the due date. When she files the$$ return, she sends a check for$$ $$2,000$ which is the balance of the tax owed by her.$$ Kate's penalty for failure to file a return will be

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Part $1$

A$.$

$25\%.$

B$.$

$0\mathrm{.}5\%$ per month$($or factor$$ thereof$)$ up to a maximum of$25\%.$

C$.$

$5\%$ per month$($or factor$$ thereof$)$ up to a maximum of$25\%.$

D$.$

$20\%$ per month$($or factor$$ thereof$).$