Ms. Lynn's 2023 income tax return is due on April 30, 2024. She is too busy to file her tax return on that date. She prepares and files her tax return on June 30, 2024. She has never filed a late return before. At this time, the return shows that her tax owing was $1,000 . She enclosed a cheque for that amount. How much will she owe in penalties on the late filing