Amy is a single taxpayer. Her income tax liability in the prior year was $3,803. Amy earns $50,000 of income ratably during the current year and her tax liability is $4,315. In order to avoid penalty, Amy’s smallest amount of required annual withholding and estimated payments is:
a. $3,423
b. $3,803
c. $3,884
d. $4,315
e. $4,747