I know its already completed, I just need an explanation for my own learning purposes if possible

Rita forgot to pay her Federal income tax on time. When she actually filed, she reported a balance due. Compute Rita's failure to file penalty in each of the following cases. Ignore the failure to pay penalty in your computations. Penalty a. Two months late, $1,000 additional tax due. 215 b. Five months late, $3,000 additional tax due. 750 c. Eight months late, $4,000 additional tax due. 1,000 d. Two and a half months late, $3,000 additional tax due. LA 450 e. Five months late due to fraud by Rita, $4,000 additional tax due. 3,000 f. Ten months late due to fraud by Rita, $15,000 additional tax due. LA 11,250