$13-44$

$4.$ Disregarding any small business exceptions, for the current year, which of the

following situations will result in a taxpayer owing a penalty for underpayment of taxes?

a$.$ A married filing joint taxpayer had AGI of $$160,000$ and total tax of

$$35,000$ in the prior year. For the current year, AGI is $$175,000$ and total tax is $$40,000.$ They had no withholding in the current year and paid a total of $$35,000$ in estimated taxes.

b$.$ The taxpayer owes $$950$ in taxes after his withholding was applied to his current year's tax return.

c$.$ The taxpayer had AGI of $$75,000$ and total tax of $$15,000$ in the prior year.

For the current year, his AGI is $$62,000$ and total tax is $$12,500.$ He had no