Tabatha had wages of $$63,600$ as a full$-$time employee in $2023.$ She procrastinated and did not file her tax return until July $28,2024.$ She did not request an extension of time to file. Her return showed a balance due of $$1,000.$ What amount will the IRS impose as a failure to file penalty?

$$50$

$$200$

$$485$

$$1,000$