83 Arthur is single and age 45, lost his job in 2019 and did not find a new one until February 2020. His gross income for 2019 was $9,100, and he was not required to file a return for 2019. Arthurs tax after withholding on the 2020 return is $1,216. Will Arthur be required to pay a penalty for underpayment of estimated taxes? Select one:

Select one:

a. No, because he was not employed for the full year.

b. Yes, because he is under age 65.

c. No, because he was not required to file a 2019 return.

d. Yes, because his 2020 liability is over $1,000.