Does Jason owe an underpayment penalty $?$ why or Why not $?$

A$.$ No$,$ because his total amount due is less than $$1000$

B$.$ No$,$ because his estimated payments were at least $90\%$ of his current $-$year income tax.

C$.$ No$,$ because his estimated payments were at least $100\%$ of his prior$-$year income tax.

D$.$ yes, because he paid less than the required minimum amount through estimated payments.