Rita files her income tax return 150 days after the due date of the return without obtaining an extension from the IRS. Along with the return, she remits a check for $42,000, 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	f
Failure to file penalty	g

For tax year 2019, the IRS assesses a deficiency against David for $455,000.

Disregarding the interest component, enter David's penalty if the deficiency is attributable to negligence: ___h__

Disregarding the interest component, enter David's penalty if the deficiency is attributable to civil fraud: ___i___