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?

$1.$ 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.$ He had no withholding in the current year and paid a total of $$35,000$ in estimated taxes.

$2.$ The taxpayer owes $$950$ in taxes after his withholding was applied to his current year$$s tax return.

$3.$ 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 withholding in the current year and paid a total of $$11,500$ in estimated taxes.

$4.$ The taxpayer had AGI of $$100,000$ and total tax of $$20,000$ in the prior year. For the current year, his AGI is also $$100,000,$ but his total tax is $$15,000.$ His withholding amounted to $$10,000,$ and he paid $$6,000$ in estimated taxes.