For 2021, Eileen Dover and Paul Down present the following:

In 2021, Paul Down got a new job with Barclays Bank as an employee, and earned $232,000 in salary. No United States taxes were withheld from his pay. He moved to the United Kingdom and arrived on January 15, 2021. Because he was unhappy with living in Europe apart from his family, he quit his job, and returned to the United States on December 13, 2021. (FYI, February 2021 had 28 days.)

Starting on June 1, Eileen Dover began receiving a monthly annuity distribution. She had purchased the annuity in 2001 for $339,660 and would receive monthly payments of $4,625 for 102 months.

During the year, they had the following sales of stock which they held for investment:

Stock	Sales Date	Purchase Date	Sales Price	Purchase Price
General Motors Corp.	11/22/2021	10/7/2021	$45,731	$58,658
Walt Disney Co.	9/29/2021	8/21/2020	$9,862	$7,986
Whole Foods LLC	2/14/2021	1/18/2016	$62,456	$59,764

Recall on December 30, 2020, they exchanged a parcel of investment-use land for a rental-use condo in Maui. In 2021, they rented out the Maui house for eight months, and received $51,600 in rent. They used the Maui house as a vacation home the remaining four months. During 2021, they incurred these annual expenses: advertising of $980, mortgage interest of $19,872; property taxes of $25,224; utilities of $9,428; homeowners' association dues of $7,800; and repairs of $6,687.

of $25,224; utilities of $9,428; homeowners' association dues of $7,800; and repairs of $6,687. Total depreciation expense is $2,274. (NOTE: You may assume expenses incurred on the vacation home are deductible under IRS rules.)

Eileen Dover closed her sole proprietorship on December 31, 2020. Instead, in 2021, because she turned 65, she received social security benefits totaling $38,900. Paul Down was still under age 65 in 2021.

They had the following itemized deductions: total mortgage interest paid of $8,961, total property taxes paid of $3,988; state income taxes paid of $9,885; sales taxes paid of $1,223; and charitable contributions made of $5,746. (NOTE: Mortgage interest and property taxes already include any personal-use portion from the Maui vacation condo.)

QUESTION:

Considering the 2021 tax owed you calculated in the prior question and wrote down on the separate sheet of paper, what is the minimum quarterly estimated tax payment that Eileen Dover and Paul Down must have made for 2021 if they wanted to avoid any penalties?