Ms. Deveco's 2017 income tax return is due on April 30, 2018. While she is too busy to file her tax return on that date, she remits a cheque to the government for $10,000, her estimated amount of net tax owing on that date. She has never filed a late return before. She prepares and files her tax return on May 31, 2018. At this time, the return shows that her actual net tax owing was $9,800. Assuming that the interest rate applicable to late payment of taxes is one- half percent per month without daily compounding, how much will she owe in penalties and interest on the late filing? Select one: a. $ 49. b. $490. O c. $588. O d. $637. e. Nil.