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.

The taxpayer has three years after the due date of the casualty$-$year tax return to file an amendment to claim a disaster area casualty for the preceding year.

Taxpayers can claim a casualty if a state or local government orders a taxpayer to tear down or relocate their home within two years of a federally declared disaster.

Grants received under the Disaster Relief and Emergency Assistance Act are taxable for both federal and state.

No additional action needs to be taken to postpone the gain from a casualty after completing Form $4684.$

The replacement period begins on the date the property was damaged or destroyed.