Brad and Kim are a married couple in their mid-forties. Brad is an independent contractor working in the construction field, and Kim works for a telecommunications company. Last year both Brad and Kim owed additional taxes and penalties. They both underestimated their taxes and paid late. In a short paragraph, describe definitive steps to take to (1) correct Kims current under withholding issue, and (2) plan to better estimate Brads future taxes and to pay them when due