Amelida Expects to Earn $145,000 of AGI and $125,000 of Taxable

Multiple Choice

Amelida expects to earn $145,000 of AGI and $125,000 of taxable income this year.She is concerned about underpayment penalties.Because of a substantial bonus,her prior year AGI was $155,000 and her taxable income was $135,000.She will not be subject to underpayment penalties for the current year if her estimated taxes equal or exceed any of the following criteria except

A) the estimated payments total at least 90% of the tax due for the current year.
B) the estimated payments total at least 100% of the tax due for the prior year.
C) the estimated payments total at least 110% of the tax due for the prior year.
D) the estimated tax is less than $1,000.