2024 California penalty and interest on letter from the FTB

Filed Fed and Calif taxes in October under extension.

The State taxes withheld were from savings and pension payments.  No Estimated Payments made. 

Today I received a letter from the FTB- Calif stating that I still owe about $76 in penalty and $23 in interest. 

These amounts were NOT calculated by TT. 

The amount calculated by TT was $28 on Form 5805.  

 

Can this discrepancy be explained?  Is TT miscalculating the penalty?

Thanks in advance for any clarification