Anthony is a podiatrist and has adjusted gross income of $237,000. His tax liability is $58,800 for 2023 and was $45,000 for 2022. Assume that the underpayment interest rate charged by the IRS is 4% annually. If Anthony had paid estimated tax payments of $42,000 evenly throughout the year, would he be subject to any underpayment of tax penalty? What is the underpayment of tax penalty