Corporate Estimated Tax. F Corporation, a calendar year corporation, reported the following information with respect to its tax liabilities for 2020 and 2021: Actual 2021 tax liability. Actual 2020 tax liability. $120,000 100,000 F made timely quarterly estimated tax payments of $26,000 each quarter during 2021. F Corporation is not a "large" corporation (i.e., it did not have taxable in- come of $1 million or more in any of the three preceding taxable years). The 2020 tax liability was for a full 12-month period. Compute the amount of quarterly underpayment for F Corporation, if any.