The taxes shown on Hu’s tax returns for Year 1 and Year 2 are $5,000 and $8,000, respectively. Hu’s wage withholding for Year 2 was $5,200, and she paid no estimated taxes. Hu filed her Year 2 return on March 18 of Year 3, but she did not have sufficient funds to pay any taxes on that date. She paid the $2,800 balance due on June 24 of Year 4. Hu’s AGI for Year 1 did not exceed $150,000. Calculate the penalties Hu owes with respect to her Year 2 tax return.