What is the maximum late filing penalty for taxpayers who file more than 60 days after the due date?

The correct answer is A. $135. This is because the maximum late filing penalty for taxpayers who file more than 60 days after the due date is the smaller of $135 or 100% of the unpaid tax. This penalty is in addition to any late payment penalty and interest that may be assessed.

Options B, C, and D are incorrect because they do not reflect the maximum late filing penalty amount specified by the IRS for taxpayers who file more than 60 days after the due date.