Which of the following taxpayers will incur a failure to file penalty?

Benito shows negligence or disregard of the rules or regulations, causing an underpayment of taxes on his return.

Charlotte understates her tax by $$1,535,$ which is greater than $10\%$ of the correct tax.

Freida fails to pay the tax she owes by the due date of the return.

Gaurav fails to file his return by the due date or extended due date, has a $$430$ balance due, and presents no reasonable cause for filing late.