Mr. and Mrs. Pratt failed to apply for an extension of time to file their 2014 Form 1040 and didnt mail the return to the IRS until May 29, 2015. Assuming the Pratts had no excuse for filing a delinquent return, compute their late-filing and late-payment penalty if: (Round to the nearest whole dollar amount. Enter "0" if there is no penalty.)

a.

The return showed a $19,758 balance of tax due.

b.

The return showed a $7,098 refund due.