Charles and Joan Thompson file a joint return in $2022$ they had taxable income of $92,370$ and paid tax of $11,557$ Charles is an advertising executive and Joanne is a college for professor during fall of $2023$ semester Joanne is planning to take a leave of absent with without pay the Thompsons expect their taxable income to drop to $70,02023$ they expect their $2023$ tax liability will be $7963$ which will be the approximate amount of their withholding Joanne anticipates that she will work on academic research during the fall semester during September Joan decides to perform consulting services for some local business Charles and Joanne had not anticipated this development Joanne is paid a total of $$35,000$ during October November and December for her work use the appropriate tax schedules what estimated tax payments are Charles and Joanne required to make if any for tax year $2023$