Which of the Statements Below Are True of the Failure-To-File

Which of the statements below are true of the failure-to-file penalty?

A) The amount of the penalty is 5 percent of the tax due with the return for every month or portion of a month the return is late.
B) The amount of the penalty is limited to a maximum of 25 percent of the amount of taxes due with the tax return.
C) It will not be assessed if the taxpayer can demonstrate that there was "reasonable cause" for failing to file the return on time.
D) If there are no taxes due with the return,there will be no penalty for failure to file even though the return is late.
E) All of the above.