David Files His Tax Return 45 Days After the Due

question 157

Multiple Choice

David files his tax return 45 days after the due date. Along with the return, David remits a check for $40,000 which is the balance of the tax owed. Disregarding the interest element, David's total failure to file and to pay penalties are:

• A) $400.
• B) $3,600.
• C) $4,000.
• D) $4,400.
• E) None of the above.

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Definitions:

Retrieval

The process of accessing and bringing into conscious thought information stored in memory.

Encoding

The initial process of converting information into a form that can be stored in memory, involving perception, awareness, and comprehension.

Storage

The process of retaining information over time in memory.

Rehearsal

The cognitive process of repeatedly practicing or reviewing material to enhance memory retention.