11. Sheryl's AGI is $250,600. Her current tax liability is $52,128. Last year, her tax liability was $48,782. She will not owe underpayment penalties if her total estimated tax payments are at least which of the following (rounded) amounts? (Assume she makes the required payments each quarter.) a. $53,660 b. $51,607 C. $46,915 d. $48,782 12. T and S are married taxpayers filing a joint return. For the 2019 year, the couple reports AGI of $175,000 and taxable income of $150,600. During the year, the couple's paid $2,800 for tuition and related fees so that their dependent child could attend her first year of college at age 18. Determine the amount of the American Opportunity Tax Credit to which the couple is entitled for the year. a. $2,500 b. $625 C. $1,650 I d. $550 e. $2,200 13. Tand S are married couple filing a joint return and claiming the standard deduction. During 2019, T earned salary of $25,000 at a full-time job and Searned salary of $2,500 at a part-time job. So that both spouses could work, the couple paid a total of $4,200 to a day care facility to care for their dependent child, C, who was age 3 at the end of the year. Determine the amount of the Child and Dependent Care Credit to which the couple is entitled for the year. a. $1,800 b. $600 $700 d. $1,176 e. $840 C of Household taxpayer who claims the standard deduction and who has the following