Gordon paid the $10,000 balance of his Federal income tax three months late. Determine the interest rate that applies relative to this amount for the current period, using the first quarter 2019 rates. (Ignore daily compounding of interest.) Interest Rate (%) a. Gordon is an individual. % b. Gordon is a C corporation. % c. The $10,000 is not a tax that is due, but is a refund payable by the IRS to Gordon (an individual). % d. The $10,000 is not a tax that is due, but is a refund payable by the IRS to Gordon (a C corporation). %