XTM Partnership has four partners, of which two own 20% of both capital and profits and the other two own 30%. XTM has a calendar tax year. On October 15, 2022, the partnership operations are suspended, and no part of its financial operations, business operations, or joint venture activities is being continued by any of its partners. XTM failed to notify its tax preparer of these changes until the next year on February 10, 2023, when providing information for their partnership return for the previous calendar year. Assume the short-period return is not filed until March 10, 2023. What is the maximum late filing penalty which may be assessed for XTM Partnership?

a) $2,640

b) $3,800

c) $ 0

d) $1,160