Which statement is accurate?

Select one:

a$.$

If Neymar does not file his income tax return by the due date, he will be charged $10\%$ of the amount owing plus $2\%$ for each additional full month that his return is late, to a maximum of $12$ months.

b$.$

If Neymar does not file his income tax return by the due date, he will be charged $5\%$ of the amount owing plus $1\%$ for each additional full month that his return is late, to a maximum of $12$ months.

c$.$

If Neymar does not file his income tax return by the due date, he will be charged $15\%$ of the amount owing plus $1\%$ compounded monthly for each additional full month that his return is late, to a maximum of $12$ months.

d$.$

If Neymar does not file his income tax return by the due date, he will be charged $12\%$ of the amount owing plus $1\%$ for each additional full month that his return is late, to a maximum of $12$ months.

e$.$

If Neymar does not file his income tax return by the due date, he will be charged $10\%$ of the refund less the amount owing plus $2\%$ for each additional full month that his return is late, to a maximum of $12$ months.