Question $81$ of $85.$

Sergio is self$-$employed and files a Schedule C $($Form $1040),$ Profit or Loss From Business. He paid three independent contractors more than $$600$ during $2023$ for their servi

forms on May $26,2024.$ What is Sergio's total penalty for failure to furnish the information returns?

$$60$

$$120$

$$180$

$$360$