Amy's prior year adjusted gross income was $$170,000.$ In order to avoid penalties, what is the required annual payment Amy must make in the current year?

a$.110\%$ of the current year tax liability

b$.$ The lesser of $90$ percent of the current year tax liability or $110$ percent of the prior year tax liability

c$.$ The lesser of $90$ percent of the current year tax liability or $100$ percent of the prior year tax liability

d$.$ Any amount that reduces the amount Amy owes for the current year to no less than $$5,000$