Samantha Stewart, an individual whose only income resulted from pensions, did not file her 2012 return until August 31, 2013. Her net tax owing on her balance due day was $5,600, which she paid on April 30, 2013. This is her second offence in 2 years. How much of a late filing penalty will she incur?

A. $0.

B. $504.

C. $807.

D. $1,108.