Question: Jennifer has been a U . S . citizen for the entire tax year. Under which circumstance would Jennifer NOT need to make estimated tax

Jennifer has been a U.S. citizen for the entire tax year. Under which circumstance would Jennifer NOT need to make estimated tax payments for the current year?
She expects to owe $1,500 in tax for the current year
Her tax liability for the prior year (9-month tax year) was $0
Her only income is a $40,000 short-term capital gain from the sale of land
Her tax withholding is more than 90% of the tax due in the current year

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