Rita files her income tax return 120 days after the due date of the return without obtaining an extension from the IRS. Along with the return, she remits a check for $82,000, 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.

Failure to pay penalty	$
Failure to file penalty	$