On June $3,2023,$ Jan received an IRS notice informing her that she had an underpayment of $$8,000$ related to her $2021$ Form $1040.$ She did not receive any additional reminder notices from the IRS until January of $2024.$ Jan is eligible for automatic abatement of which of the following related to her $2021$ tax $($assuming they apply$)?$Question $10$ of $100.$

Which of the following taxpayers is potentially eligible to use the IRS's Direct File Pilot Program?

A taxpayer who:

Itemizes deductions.

Earned the majority of their income as an independent contractor driving for a ridesharing service.

Claims the Earned Income Tax Credit.

Claims the Retirement Savings Contributions $($Saver$\text{'}$s$)$ Credit.

Penalty for failure to pay the balance due within $21$ days from the date of the initial notice.

Penalty for failure to make estimated payments during the $2021$ calendar year.

Interest on the unpaid balance.

Penalty for negligence or intentional disregard of tax laws.