Ray, who is single and 22 years old, was unemployed for a few months during 2019. He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. He had no other income. Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65. He filed a return only to have his withheld income tax refunded to him. In 2020, Ray began regular work as an independent contractor and earned $28,000. Ray made no estimated tax payments in 2020 and he did owe tax at the end of the year. What amount does Ray owe for the underpayment penalty in 2020?