Keyshawn Brown prepared and signed last year's tax return on April $3$ but forgot to mail the return until the morning of April $20.$

Keyshawn enclosed a check for the $$3,612$ balance of tax due with the return.

Required:

Compute the late$-$filing and late$-$payment penalty.

Note: Round your answer to the nearest whole dollar amount.

Answer is complete but not entirely correct.

Late$-$filing and late$-$payment penalty