content area top Part 1 Van anticipates that his actual tax liability for the tax year will be $ 11 comma 800 and that federal income taxes withheld from his salary will be $ 9 comma 500. Thus, when he files his current year income tax return, he will have a $ 2 comma 300 balance due. In the previous year, his actual federal income tax liability was $ 8 comma 500 and his AGI was less than $ 150 comma 000. a. Is Van required to make estimated tax payments in the current year? Explain. b. Will Van be subject to an underpayment penalty if his prior year AGI was $ 190 comma 000? Why? Question content area bottom Part 1 a. Is Van required to make estimated tax payments in the current year? A. Van is not required to make tax payments. He meets a safe harbor because he had more withheld in the current year ($ 9 comma 500) than 100% of his previous year tax liability ($ 8 comma 500), and his previous year AGI was less than $ 150 comma 000. He will not be subject to an underpayment penalty. B. Van is not