Darwin is self$-$employed in $2023$ and expects to make self$-$employment income of $$80,000.$ What alternative does Darwin have to avoid penalties for failure$-$to$-$pay income taxes?

a$.$ Make sure he pays his entire liability when he files his tax return on April $15$th of the following year.

b$.$ Pay all of his income tax liability on January $15$th of the following year.

c$.$ Make quarterly estimated payments that are within a few percentage points of his actual income tax liability.

d$.$ As long as Darwin pays his liability when he files his tax return, there are no penalties.