Question $4$ of $$

Which of the following taxpayers will incur a failure to file penalty?

Benifo shows negligence or disregand of the rulas or regulstions, calusing an underpsyment of taxus on his refurn.

Chariatle understates her tax by $$1,535,$ which is greater than $10\%$ of the correct tax,

Freida faits to pay the tax she owes by the due date of the retum.

filing late.