Sergio is self$-$employed and files a Schedule C $($Form $1040),$ Profit or Loss From Business. He paid three independent contractors more than $$600$ during $2023$ for their services. He failed to provide Form $1099-$NEC before February $1,2024$ to the three independent contractors. He provided the forms on May $26,2024.$ What is Sergio's total penalty for failure to furnish the information returns?

$$60$

$$120$

$$180$

$$360$