The hospital where Brian works owes the following: 2018 income taxes: $25,000 in tax; $5,000 in penalties, $5,000 in interest 2019 income taxes: $10,000 in tax; $3,000 in penalties, $2,500 in interest The hospital just mailed a $50,000 check to the IRS. Explain exactly how the IRS will apply this payment (how much to tax, interest, etc. in what order for which year) and how much, if any, the hospital owes after the payment is applied