the following situation is used for these questions.

Petra, a calendar year taxpayer, does not apply for and receive an extension for filing her last years federal income tax return. Of the $45,000 of taxes she owed, $40,000 had been paid through withholding by the due date. Petra eventually files on May 20, and remits the balance due of $5,000. (Ignore the impact of the coronavirus legislation extending the due date for tax returns filed in 2020.)

57. For the failure to file and failure to pay penalties, the number of months involved is:

	a.	0
	b.	1
	c.	2
	d.	3
	e.	None of the above

1. For Petra, the failure to pay penalty is:

   	a.	$500
   	b.	$250
   	c.	$50
   	d.	$25
   	e.	e. None of the above

1. Petras failure to file penalty is:

   	a.	$400
   	b.	$450
   	c.	$250
   	d.	$225
   	e.	None of the above

1. Petras total failure to file and failure to pay penalties are:

   	a.	$550
   	b.	$500
   	c.	$275
   	d.	$250
   	e.	None of the above