Olivia, a calendar year taxpayer, does not file her 2019 Form 1040 until December 12, 2020. At this point, she pays the $40,000 balance due on her 2019 tax liability of $70,000. Olivia did not apply for nor obtain any extension of time for filing the 2019 return. When questioned by the IRS on her delinquency, Olivia asserts:"If I was too busy to file my regular tax return, I was too busy to request an extension."

The total penalty amount is?