Mr$.$ and$$Mrs$.$ Wickham did not apply for an extension of time to file their $2022$ Form $1040.$ Because they were vacationing outside the United States, they neglected to file their Form $1040$ until July $14,2023.$

Required:

Compute the Wickhams$$ late filing and late payment penalty if their Form $1040$ showed a $$1,160$ refund due.

Compute the Wickhams$$ late filing and late payment penalty if their Form $1040$ showed a $$7,300$ balance of tax due.