Amy is a single taxpayer. Her income tax liability in the prior year was $5,178. Amy earns $50,000 of income ratably during the current year and her tax liability is $4,372. In order to avoid penalty, Amy's smallest amount of required annual withholding and estimated payments is what?

a. $4,372

b. $3,935

c. $5,178

d. $4,660

e. $5,696

Yamin operates a small business with a few part-time employees. Her annual employment tax withholding in 2018 is $467.80. Yamin should file which employment tax reporting form?

a. Form 944

b. Form 940

c. Form 941

d. Form 9000

e. Form 409