On June $3,2023,$ Jan received an IRS notice informing her that she had an underpayment of $$8,000$ related to her $2021$ Form $1040.$ She did not receive any additional reminder notices from the IRS until January of $2024.$ Jan is eligible for automatic abatement of which of the following related to her $2021$ tax $($assuming they apply$)?$

A$.$ Penalty for failure to pay the balance due within $21$ days from the date of the initial notice.

B$.$ Penalty for failure to make estimated payments during the $2021$ calendar year.

C$.$ Interest on the unpaid balance.

D$.$ Penalty for negligence or intentional disregard of tax laws.