Problem $2-44($LO $2-6)$

Vinitpaul has the following information:

AGI for $2023$ $ $155,000$

Withholding for $2023$ $ $23,000$

Total tax for $2022$ $ $29,000$

Total tax for $2023$ $ $27,276$

Required:

How much must Vinitpaul pay in estimated taxes to avoid a penalty?

Note: Round the final answer to nearest whole dollar amount.

If Vinitpaul had paid $$1,000$ per quarter, would he have avoided the estimated tax penalty?