Anthony is a podiatrist and has adjusted gross income of $204,000. His tax liability is $51,600 for 2023 and was $45,000 for 2022 . Assume that the underpayment interest rate charged by the IRS is 4% annually. (a) Your answer is correct. If Anthony had paid estimated tax payments of $61,000 evenly throughout the year, would he be subject to any underpayment of tax penalty? (If Anthony would not be subject to any underpayment of tax penalty, enter amount as 0. ) Underpayment of tax penalty $ eTextbook and Media Attempts: 1 of 3 used (b) If Anthony had paid estimated tax payments of $38,000 evenly throughout the year, would he be subject to any underpayment of tax penalty? If so, how much? (Round answer to 0 decimal places, e.g. 125. If Anthony would not be subject to any underpayment of tax penalty, enter amount as 0.)