Ms. Dela filed an unextended 2021 Form 1040 on November 2, 2022, and had no reasonable cause for the delinquency. The return showed a $22,840 balance of tax due. Compute Ms. Dela's late-filing and late-payment penalty. Multiple Choice A: $5,938 B:$4,568 C: $5,710 D: $7,994.