A taxpayer with 2018 AGI of $162,000 has no income tax withholding and is required to pay estimated taxes. The taxpayer can avoid an underpayment penalty by paying Multiple Choice 100% of the 2018 tax liabilityratably over four quarterly payments. At least 90% of the 2017 tax liability ratably over four quarterly payments At least 110% of the 2018 tax liability ratably over four quarterly payments 100% of the 2018 tax liability ratably over four quarterly payments. At least 90% of the 2017 tax liability ratably over four quarterly payments. At least 110% of the 2018 tax liability ratably over four quarterly payments. At least 90% of the 2018 tax liability ratably over four quarterly payments