Marilyn filed her tax return on October $15,$ having filed an extension on April $15.$ At

that time, she owed $$1,900$ on a total tax liability of $$10,000$ and she submitted a

check for $$1,900$ with her tax return. Which of the following penalties, if any, will

apply to Marilyn?

Both failure to file and failure to pay.

Failure to file only.

Failure to pay only.

None of the penalties apply to this return.