Rita files her income tax return $180$ days after the due date of the return without obtaining an extension from the IRS. Along with the return, she remits a check for $$146,000,$ which is the balance of the tax she owes.

Note: Assume $30$ days in a month.

Disregarding the interest element, enter Rita's failure to file penalty and failure to pay penalty.

$\backslash$table$[[$Failure to pay penalty,$$,$