Brent forgets to file a return or pay the $$3,200$ he owes in tax. The return was due April $15,$ but Brent does not file or pay until April $17.$ Select all of the following that apply to Brent.

Question $11$ options:

Brent owes a $$640$ accuracy related penalty

Brent owes interest on the $$3,200$ plus all penalties that apply

Brent owes $$160$ in failure to file and failure to pay penalties

Brent owes a substantial underpayment penalty $($unless he met the safe harbor rules$)$