A CPA was reviewing with her clients what their estimated tax payments were expected to be for the upcoming year. From the prior year the clients had an AGI of $137,500 and had paid federal income taxes of $22,500. If the CPA had determined that the clients' income for this year would closely equal their amount from the prior year, what would be the minimum amount that the CPA should advise the clients to pay in estimated payments or withholdings to meet the safe harbor rule? Group of answer choices $18,225 $20,250 $22,500 $24,750