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3. In 2022** , Sheryl's AGI is $250,300. Her current tax liability is $52,098. Last year, her tax liability was $48,752. She will not owe

3. In 2022**, Sheryl's AGI is $250,300. Her current tax liability is $52,098. Last year, her tax liability was $48,752. 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. $46,888

b. $48,752

c. $51,577

d. $53,627

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