I think the IRS penalty is something like 4% for failing to file quarterly taxes, but I wouldn't use any logic like that.
I appreciate all the suggestions about what would make this race "fair," and all I can say is that those all make their way right on to my list of things I would never, ever agree to in a million years. I'm not looking for a fair fight; I'm looking to win.
But to be clear, after the race with the bet is done, Blitz can put whatever he wants on the car and we'll run it for pride.