I got CP14 notice from IRS. I'm trying to make payment online through IRS website. What shall I select from "Reason for payment" and "Apply payment to" select drop downs?

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I got CP14 notice from IRS. I'm trying to make payment online through IRS website. What shall I select from "Reason for payment" and "Apply payment to" select drop downs?

It's like the SAT test. You can usually come up with the answer by eliminating the options that can't possibly be correct.

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