Gordon paid the $10,000 balance of his Federal income tax three months late. Ignore daily compounding of interest. Determine the interest rate that applies relative to this amount, assuming that: 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).