116 Juanita is a single and is self-employed. Juanita owed $1,300 in taxes on her 2019 return and expects her taxes to be the same for 2020. Which of the following statements is correct? Select one:

a. Juanita will not be required to pay estimated tax payments for 2020.

b. Juanita will not be subject to self-employment tax

. c. Juanita should take out a loan to pay her 2020 taxes when she files the return

. d. Juanita should make estimated tax payments to avoid an underpayment penalty.