Question: Wan's AGI last year was $ 3 1 8 , 0 0 0 . Her Federal income tax came to $ 9 5 , 4

Wan's AGI last year was $318,000. Her Federal income tax came to $95,400, paid through both withholding and estimated payments. This year, her AGI will be $477,000, with a projected tax liability of $71,550, all to be paid through estimates. Wan wants to pay the least amount of tax during the year that does not incur a Federal tax penalty.
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If required, round intermediate calculations to two decimal place and your final answer to the nearest dollar.
a.Compute Wan's total estimated tax payments for this year.
Under the current-year method:

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