During the year, Tatiana's adjusted gross income is $$100,000.$ She earned the income evenly throughout the year. This year, her federal tax liability is $$32,480.$ What is the minimum $($cumulative$)$ estimated tax payment Tatiana must pay in the third quarter to avoid underpayment penalties for $2023,$ under the $90\%$ safe$-$harbor provision throughout the year?

$1.$$$21,924$

$2.$ $$12,153.$

$3.$ $$14,616$

$4.$ $$17,308.$

$5.$ $$15,000$