Mr$.$ and Mrs$.$ Gomez failed to apply for an extension of time to file their $2022$ Form $1040$ and didn$$t mail the return to the IRS until May $29,2023.$ Assuming the Gomez's had no excuse for filing a delinquent return:

Required:

Compute their late$-$filing and late$-$payment penalty if the return showed a $$20,358$ balance of tax due.

Compute their late$-$filing and late$-$payment penalty if the return showed a $$7,158$ refund due.