Please help me with requirement B

Elise's prior year (Year 1) income tax liability was $35,000. Her current year (Year 2) AGI did not exceed $150,000. On April 2 of next year (Year 3). Elise, a calendar year taxpayer, timely files her current year individual return, which indicates a $40,000 income tax liability (before reduction for withholding). In addition, the return indicates self-employment taxes of $2, 900. Taxes withheld from Elise's current year (Year 2) salary total $32.200; she has paid no estimated taxes. Read the requirements. Will Elise owe a penalty for not paying sufficient estimated taxes? Explain. Elise will owe a penalty for not paying estimated taxes because she did not pay at least the lesser of 100% of her prior year tax liability or 90%of her current year tax liability. What amount (if any) per quarter is subject to the penalty, and for what period the penalty be imposed for each quarters underpayment? (Enter a '0' in the "Amount" column for any quarters that are not subject to the penalty. Leave the "Period" column blank for any quarters that are not subject to the penalty.)