Scroll down to complete all parts of this task. Roughneck, Inc., is a large corporation that has to make estimated tax payments. Roughneck failed to pay the proper amount of estimated tax for its second payment and needs to calculate the amount of additional tax it will have to pay. Which section of the Internal Revenue Code best defines the amount and period of the underpayment? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Type the section here. Examples of correctly formatted sections are shown below. IRC S Some examples of correctly formatted IRC responses are IRC51(a), IRC556(a)