Problem 26-31 (Algorithmic) (LO. 6) Trudy's AGI last year was $214,000. Her Federal income tax came to $64,200, paid through both withholding and estimated payments. This year, her AGI will be $321,000, with a projected tax liability of $48,150, all to be paid through estimates. Trudy wants to pay the least amount of tax that does not incur a penalty. Note: Ignore the annualized income method. If required, round intermediate calculations to two decimal place and your final answer to the nearest dollar. a. Compute Trudy's total estimated tax payments for this year. Under the current-year method: $ Under the prior-year method: $ b. Assume instead that Trudy's AGI last year was $102,000 and resulted in a Federal income tax of $20,400 Determine her total estimated tax payments for this year. Under the current-year method: $ Under the prior-year method: $