$26.$ Kana is a single wage earner with no dependents and taxable income of $$168,700$ in $2020.$ Her $2019$ taxable income was $$155,000$ and tax liability was $$31,375.$ Calculate the following $($note: this question requires the use of the tax tables in Appendix A$)$: Kana's $2020$ income tax liability Kana's minimum required $2020$ annual payment necessary to avoid penalty