Max, a self-employed taxpayer, did not have all the information he needed to timely file his 2021 tax return by april 18, 2022. although he requested an automatic extension, he did not include a payment when he filed the extension. he then filed his return ten days later, on april 28, 2022, reporting a $1,150 balance due. which, statement is correct regarding the failute-to-file and failure-to-pay penalties?