Barbara was divorced two years ago. However, the final property settlement and determination of alimony payments was not made until February 2023 because of extended litigation.

Barbara received a \($20,000\) payment of back alimony in March 2023 and will receive monthly alimony payments of \($2,000\) for the period April through December 2023. Last year, Barbara’s income consisted of \($15,000\) salary and \($2,000\) of taxable interest income, and her tax liability was \($1,900.\) She expects to continue working at an annual salary of \($15,000\) and will have \($2,000\) of interest income. Federal income taxes withheld from her salary will be \($1,500.\) Her monthly alimony payments of \($2,000\) are also expected to continue for an indefinite period.

In early April 2023 Barbara requests your advice regarding the payment of 2023 quarterly estimated taxes. Prepare a memo to your client that discusses these requirements, including any possible penalties for not making quarterly payments and nontax issues such as cash-flow and investment income decisions.