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$)?$

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.

Bree. Bree earned $$1,098$ and had $22$ transactions as a shared$-$ride driver for the last six months of the year.

Craig. Craig earned $$5,010$ with $45$ transactions delivering groceries through a popular online app.

$$343$ gas.

$$30$ tolls.

If Maria uses the standard mileage rate to calculate her expenses, how much may she deduct on her $2024$ Schedule C$?$

$$373$

$$2,181$

$$2,505$

$$2,524$