Widgets, Inc., which is not a large corporation, paid income tax in Year 1 in the amount of $35,000. For Year 2, their total income tax is $110,000. They made 4 timely estimated tax payments for Year 2 in the amounts of $20,000 each. A timely extension was filed for the Year 2 Tax Return on March 13, Year 3 and no additional money was sent with the return. The additional 30,000 tax owed was paid when the return was filed during the extension period on May 24, Year 3. In the Table below, please indicate how much tax each of the following penalties and interest would be based on. Then calculate the penalty and interest in the last column. Assume that the interest rate is 1% per month or part of month that the payment is late.