A taxpayer with an AGI of $$157,350$ for $2023$ pays estimated taxes. The taxpayer can avoid an underpayment penalty by paying:

Multiple Choice

At least $100\%$ of the $2022$ tax liability ratably over four quarterly payments.

At least $90\%$ of the $2023$ tax liability ratably over four quarterly payments.

At least $100\%$ of the $2023$ tax liability ratably over four quarterly payments.

At least $90\%$ of the $2022$ tax liability if $2022$ adjusted gross income was less than $$100,000,$ regardless of filing status.