Check my work This year, Santhosh, a single taxpayer, estimates that his tax liability will be $86,500. Last year, his total tax liability was $10,500. He estimates that his tax withholding from his employer will be $30,500. 0.5 points a. Is Santhosh required to increase his withholding or make estimated tax payments this year to avoid the underpayment penalty? eBook Print References O Yes O No b. By how much, if any, must Santhosh increase his withholding and/or estimated tax payments for the year to avoid underpayment penalties