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A taxpayer s tax liability for the prior tax year was $ 2 0 , 0 0 0 . He tells you that he earned

A taxpayers tax liability for the prior tax year was $20,000. He tells you that he earned a similar amount the most recent tax year. His AGI is $100K. His employer withheld $15,000 for federal taxes throughout the year. If he wants to extend his tax return, what is the estimated tax he should pay to avoid penalty when he files his extension?

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