When considering whether or not a taxpayer should pay estimated taxes, the taxpayer needs to take into account certain events that may occur during the year. These events should include which of the following when determining if estimated taxes should be paid $($making no other assumptions$)?$

Select one:

$$Taxpayer$\text{'}$s spouse will receive a $10\%$ raise in his W$-2$ reported wages. The spouse has tax withholdings being held as if he were to file single with no deductions even though he will file married joint with four deductions

$$A $62-$year$-$old taxpayer, who has taken a distribution from a Roth IRA during the year

$$ c$.$ A taxpayer who has purchased rental property early in the tax year and will have the property fully rented for the last $10$ months of the tax year. This is a new source of income for the taxpayer

d$.$ All of the above are events that should be taken into account when determining whether or not estimated taxes should be paid

$$ e$.$ Only B and C should be taken into account.