Self-Study Problem 12.3 Part a: Linda filed her tax return 43 days late. The tax paid with the return amounts to $3,000. What is Linda's total penalty for failure to file and failure to pay, assuming the failure to file is not fraudulent? Part b: Using the same information as in Part a, what is Linda's total penalty if the tax return is 63 days late? Part c: Kim underpaid her taxes by $10,000 due to negligence. What is Kim's penalty for negligence