Mr. and Mrs. Wickham did not apply for an extension of time to file their 2016 Form 1040. Because they were vacationing outside the United States, they neglected to file their Form 1040 until July 14, 2017.

a. Compute the Wickhams late filing and late payment penalty if their Form 1040 showed a $1,160 refund due.

b. Compute the Wickhams late filing and late payment penalty if their Form 1040 showed a $7,300 balance of tax due.