Which of the following is the calculation of the failure-to-file penalties? Select one: a. 5 percent of the tax due Ob. 5 percent of the tax due for each quarter late, limited to 25 percent of the taxes due Oc5 percent of the tax due for each month or part of the mouth that it is late, limited to 25 percent of the taxes due Od. Half of 1 percent (0.5 percent) of the tax due for ench month late, limited to 25 percent of the taxes due Oe. 20 percent of the tax due