Form 5330 - Schedule C

[GrammieMame]

ugust 27, 2009; the actual deposit was made on 9/15/2009. The interest of $3.00 will be paid August 15 2010. What should be entered as "amount involved in prohibited transaction" in schedule C? I'm thinkiing that only the $3 interest is the "amount involved..." which results in an "initial tax on prohibited transaction" of $0. If this is correct, should we file the 5330 anyhow? Because of client's fiscal year, the 56330 was due May 2010 so now it's late. Do I need to do anything extra about that?