Tom filed his federal income tax return for 20×4 on

Tom filed his federal income tax return for 20×4 on November 29, 20×5. He had not applied for an extension of time to file. He was married but filed separately from his spouse. The return showed adjusted gross income of $250,000 and a tax liability of $70,000. His employer had withheld $35,000 in federal income tax from his compensation. His return for 20×3 had reflected a tax liability of $50,000, and an overpayment of $5,000, which he had directed be applied to his 20×4 tax liability. He had also timely paid estimated tax for 20×4 of $10,000, in four equal quarterly installments of $2,500 each. He paid the balance of the tax due for 20×4 with his return.
Now assume that Tom had filed an application for extension of time to file his 20×4 return until October 15, 20×5.
(a) Will he owe additions to tax for 20×4 for either late filing or late payment, or both?
(b) If so, how much will the additions be?