For 2018, all of the following situations qualify as exceptions to the penalty for underpayment of estimated tax except

A. Total tax shown on the return minus withholdings is less than $1,000.

B. Estimated tax payments were 105% of that shown on the 2017 return, and last years AGI was $160,000.

C. A U.S. citizen paid no estimated tax because he had no tax liability in the preceding year and the year was a 12-month period.

D. The taxes shown as owed on the return are no more than 10% of the total 2018 tax, all required estimated tax payments were made on time, and 2017 AGI was $100,000.