Partnership BCD has a calendar year tax year with nine partners. On March 1, 2022, BCD suspended its partnership operations, and no part of its financial operations, business operations, or joint venture activities was continued by any of its partners. BCD did not file its short-period tax return until October 10, 2022, and the partnership did not file for an extension. What will be BCD's late filing penalty?

a) $1,755 b) $7,560 c) $ 195 d) $ 780

Select the total amount of penalties BCD will be assessed for filing a late short-period return. (See Question 8.)

a) $ 2,520 b) $10,080 c) $ 280 d) $ 7,560