$31)$ Mimi had $$40,000$ in federal income taxes withheld in $2019.$ Because of a sizable amount of itemized deductions, she figured that she had no further tax pay for the year. For this reason and because of personal problems, and without securing an extension, she did not file her $2019$ return and July $1,2020.$ The return showed a refund of $$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?