What Are the Correct Monthly Rates for Calculating Failure to File

Multiple Choice

What are the correct monthly rates for calculating failure to file and failure to pay penalties?

A) $$\begin{array} { | l | l | } \hline \text { Failure to file } & \text { Failure to pay } \\\hline 5.0 \% & 5.0 \% \\\hline\end{array}$$
B) $$\begin{array} { | l | l | } \hline \text { Failure to file } & \text { Failure to pay } \\\hline 0.5 \% & 0.5 \% \\\hline\end{array}$$
C) $$\begin{array} { | l | l | } \hline \text { Failure to file } & \text { Failure to pay } \\\hline 5.0 \% & 0.5 \% \\\hline\end{array}$$
D) $$\begin{array} { | l | l | } \hline \text { Failure to file } & \text { Failure to pay } \\\hline 0.5 \% & 5.0 \% \\\hline\end{array}$$