Faith's 2021 tax liability is $51293. her adjusted gross income is greater than $150000. her 2021 withholding was $46910, and she made no other payments during the year. her 2020 tax liability was $30570. why or why not will faith owe an estimated tax penalty for 2021?

a) she will owe a penalty because her balance due is greater than $1000 b) she will owe a penalty because she didn't have at least 100% of her tax liability withheld during the year c) she does not owe a penalty because her 2021 withholding was greater than 110% of her 2020 tax liability d) she does not owe a penalty because her 2021 withholding is at least 90% of her 2021 tax liability c