Estimated tax information:

$xYZ$ made four equal estimated tax payments totaling $$480,000($ $$120,000$ per quarter$).$ For purposes of

estimated tax liabilities, assume XYZ was in existence in $2022$ and that in $2022$ it reported a tax liability

of $$668,000.$ During $2023,$ XYZ determined its taxable income at the end of each of the first three

quarters as follows:

Finally, assume that $xYZ$ is not a large corporation for purposes of estimated tax calculations.

Note: Do not round intermediate calculations. Round your answers to the nearest dollar amount.

e$.$ Determine the quarters for which $xYZ$ is subject to underpayment of estimated tax penalties.