Question 70 of 75. Which of the following taxpayers will incur a failure to file penalty? Claude fails to file his return by the due date or extended due date, has a $400 balance due, and presents no reasonable cause for filing late. Enid fails to pay the tax she owes by the due date of the return. Edgar shows negligence or disregard of the rules or regulations, causing an underpayment of taxes on his return. Sybil understates her tax by the larger of $1,520, which is greater than 10% of the correct tax. OMark for follow up