can someone answer question A and B?

A) A taxpayer with AGI of $170,000 in both 2016 and 2017 can avoid the underpayment penalty in 2017 by making sure that his withholding or estimated tax payments are at least: 1)100% of 2016 tax liability 2)105% of 2016 tax liability 3)110% of 2016 tax liability B) Paying 100% of the prior year's tax liability to avoid an underpayment penalty only works when a taxpayer's prior year's AGI does not exceed 1)$150,000 2)$200,000 3)$125,000