Darwin is self-employed in 2023 and expects to make self-employment income of $80,000. What alternative does Darwin have to avoid penalties for failure-to-pay income taxes?

a. Pay all of his income tax liability on January 15th of the following year.

b. Make quarterly estimated payments that are within a few percentage points of his actual income tax liability.

c. Make sure he pays his entire liability when he files his tax return on April 15th of the following year.

d. As long as Darwin pays his liability when he files his tax return, there are no penalties.