Ms$.$ W$,$ who is single, determined that her total tax liability for Year $2$ would be $$10,000.$ W is required to make estimated tax

payments if

Her Year $1$ tax liability was $$5,000$ and her Year $2$ income tax withholding will be $$9,750.$

Her Year $1$ tax liability was $$9,000$ and her Year $2$ income tax withholding will be $$8,500.$

Her Year $1$ tax liability was $$12,000$ and her Year $2$ income tax withholding will be $$9,750.$

Her Year $1$ tax liability was $$12,000$ and her Year $2$ income tax withholding will be $$9,000.$