1. **State the problem:** Roy's property tax is 608.94 and is due April 5. He pays on June 3, so there is a delay. The county charges an 8.5% simple interest penalty on the unpaid tax. We need to find the penalty amount. 2. **Formula for simple interest:** $$I = P \times r \times t$$ where $I$ is the interest (penalty), $P$ is the principal (unpaid tax), $r$ is the annual interest rate (as a decimal), and $t$ is the time in years. 3. **Calculate the time $t$:** From April 5 to June 3 is 59 days (April 5 to April 30 = 25 days, May = 31 days, June 1-3 = 3 days). Convert days to years: $$t = \frac{59}{365}$$ 4. **Calculate the penalty:** $$I = 608.94 \times 0.085 \times \frac{59}{365}$$ 5. **Intermediate calculation:** $$I = 608.94 \times 0.085 \times 0.16164$$ 6. **Multiply step-by-step:** $$608.94 \times 0.085 = 51.760\cancel{9}9$$ $$51.760\cancel{9}9 \times 0.16164 = 8.363$$ 7. **Final penalty rounded to nearest cent:** $$\boxed{8.36}$$ The penalty Roy must pay is 8.36.