14. Ray, who is single and 22 years old, was unemployed for a few months during 2020. He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. He had no other income. Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65. He filed a return only to have his withheld income tax refunded to him. In 2021, Ray began regular work as an independent contractor and earned $28,000. Ray made no estimated tax payments in 2021 and he did owe tax at the end of the year. What amount does Ray owe for the underpayment penalty in 2021? A. $0 B. $555 C. $558 D. $630 they refund toxnover's quomaumont (and interest) or