Ms. Cross didn't request an extension of time to file her 2017 income tax return and didn't mail the completed return to the IRS until August 8, 2018. She enclosed a check for $2,380, the correct balance of tax due with the return.

a. Assuming that Ms. Cross can't show reasonable cause for filing a delinquent return, compute the late-filing and late-payment penalty.

b. How would your answer change if she did not mail her return until November 21?