EZEP Co. is a small corporation in its third year of operation. Your accounting firm, NGC Accounting, LLC, has been EZEPs accountant and tax preparer since the company began operations. While preparing the tax return, the senior accountant asks you to determine whether EZEP will incur a penalty for failing to make the last required estimate tax payment (projected tax liability is $493 on gross income of $98,010). Which section and subsection of the Internal Revenue Code addresses the calculation of the total underpayment of which the underpayment rate will be applied to calculate any applicable estimated tax penalty?