Can someone help -please

Charles and Joan Thompson file a joint return. In 2021 , they had taxable income of $109,600 and paid tax of $15,991. Charles is an advertising executive, and Joan is a college professor. During the fall 2022 semester, Joan is planning to take a leave of absence without pay. The Thompsons expect their taxable income to drop to $90,000 in 2022 . They expect their 2022 tax liability will be $11,523, which will be the approximate amount of their withholding. Joan anticipates that she will work on academic research during the fall semester. During September, Joan decides to perform consulting services for some local businesses. Charles and Joan had not anticipated this development. Joan is paid a total of $45,000 during October, November, and December for her work. Use the appropriate Tax Rate Schedules. Required: a. What estimated tax payments are Charles and Joan required to make, if any, for tax year 2022 ? Note: Round your intermediate calculations and final answer to the nearest dollar amount. Answer is complete but not entirely correct. b. Do you anticipate that the Thompsons will be required to pay an underpayment penalty when they file their 2022 tax return? Assume that Charles and Joan made the estimated payment as determined in requirement a. 2022 Federal Tax Rate Schedules Schedule X-Single Schedule Y-1-Married Filing Jointly or Qualifying Widow(er) Schedule Y-2-Married Filing Separately