(LO3) Asher is a podiatrist and has adjusted gross income of \($225,000.\) His tax liability is \($56,000\) for 2023 and was \($50,000\) for 2022. Assume that the underpayment interest rate charged by the IRS is 4% annually.

a. If Asher had paid estimated tax payments of \($60,000\) evenly throughout the year, would he be subject to any underpayment of tax penalty?

b. If Asher had paid estimated tax payments of \($40,000\) evenly throughout the year, would he be subject to any underpayment of tax penalty? If so, how much?