Does Jason owe an underpayment penalty? Why or why not? No$,$ because his total amount due is less than $$1,000$ No$,$ because his estimated payments were at least $90\%$ of his current$-$year income tax. No$,$ because his estimated payments were at least $100\%$ of his prior$-$year income tax. Yes, because he paid less than the required minimum amount through estimated payments.