Mimi had $40,000 in federal income taxes withheld in 2019. Because of a sizable amount of itemized deductions, she figured that she had no further tax to pay for the year. For this reason and because of personal problems, and without securing an extension, she did not file her 2019 return until July 1, 2020. The return showed a refund of $2,400, which Mimi ultimately received. Due to some additional changes on her return, on May 10, 2023, Mimi filed an amended return requesting an additional $16,000 refund of her  2019 taxes.

a. How much of the $16,000 will Mimi rightfully recover?

b. How would your analysis differ if Mimi had secured from the IRS an automatic six-month extension of time for filing her 2019 return?