In January, Ms. NW projects that her employer will withhold $25,000 from her 2018 salary. However, she

Question:

In January, Ms. NW projects that her employer will withhold $25,000 from her 2018 salary. However, she has income from several other sources and must make quarterly estimated tax payments. Compute the quarterly payments that result in a 2018 safe-harbor estimate assuming that:
a. Her 2017 AGI was $176,000, and her tax was $47,200.
b. Her 2017 AGI was $139,000, and her tax was $36,800.