Baker is single and earned $225,800 of salary as an employee in 2018. How much should his employer have withheld from his paycheck for FICA taxes? Sheryl's AGI is $251,900. Her current tax liability is $52,258. Last year, her tax liability was $48,912. She will not owe underpayment penalties if her total estimated tax payments are at least which of the following (rounded) amounts (Assume she makes the required payments each quarter)?