2} Ken Kaye Ltd., a CCPC eligible for the small business deduction, has a January 31 yearend. Due to the untimely departure of a key employee, the tax return for the year ended January 31, EDGE was not led until March 1, 2011. The unpaid tart on January 31, EDGE was $5,5. In the past, all returns have 1heen filed on time. 1What is the total penalty, excluding interest that the curpnratinn is required to pay? (a) Nil (b) $275 [(2) $65!] (a) $935