Sammy failed to file his tax return from a few years ago and pay the $5,000 tax liability that was owed at the time. Sammy's new tax advisor prepares and files the return in the current year, 21 and half months late. How much is his: 1. Failure to pay penalty, 2. Failure to file penalty, and 3. Total penalty? O (1) $550; (2) $1,125; (3) $1,675 O (1) $425; (2) $1,250; (3) $1,675 O (1) $550; (2) $700; (3) $1,250 O (1) $1,250; (2) $550; (3) $1,800