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Identify which of the following statements is false. O A. Interest is charged on underpayments, or paid on overpayments, at a rate of three percentage points higher than the federal short - term rate. O B. Interest is imposed on any tax not paid by the due date of the return (determined without regard to extensions). O C. Any tax not paid by the due date for the return is subject to an interest charge. O D. Interest on underpayments is calculated using daily compounding and covers a time period from the original due date of the return until the date of payment