Amy is a single taxpayer. Her income tax liability in the prior year was $3,803. Amy earns $50,000 of income ratably during the current year and her tax liability is $4,315. In order to avoid penalty, Amy's smallest amount of required annual withholding and estimated payments is:

a.$4,747

b.$4,315

c.$3,423

d.$3,884 ( Incorrect)

e.$3,803