Which of the following is the calculation of the failure-to-file penalties? Oa. 5 percent of the tax due for each quarter late, limited to 25 percent of the taxes due Ob. 5 percent of the tax due for each month or part of the month that it is late, limited to 25 percent of the taxes due Oc. Half of 1 percent (0.5 percent) of the tax due for each month late, limited to 25 percent of the taxes due Od. 20 percent of the tax due Oe. 5 percent of the tax due