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QUESTION 1 (3.0 points) Jerry filed his 2020 tax return nine months late. He also paid the $5,000 amount of tax due nine months late. Jerry has no reasonable cause for either failing to file the return or paying the tax due late. The maximum late penalty(ies) he will be assessed is: $1,250 51.375. $2.250. $2,475. none of the above. QUESTION 2 (3.0 points) Luke and Rachel are married with two children, Devon, age 4, and Anne, age 2. Luke is employed full-time and earned $65,000; Rachel is a full-time student at CMU and not employed. She attended CMU for 8 months this year (i.e. spring and summer semester). They paid 54,500 in total for Devon and Anne to attend ABC Day Care Center while Luke was working and Rachel was attending classes at CMU. Assuming the correct credit percentage is 2096, Luke and Rachel's child and dependent care credit for the current year is: 51.200 5900. 5800 $0. none of the above