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Happy, Sleepy, Grumpy, and Doc all did not make adequate estimated payments. Which of them will not owe underpayment penalties for 2019 given the following

Happy, Sleepy, Grumpy, and Doc all did not make adequate estimated payments. Which of them will not owe underpayment penalties for 2019 given the following information?

Tax liability 2019 2018 2017

Happy $ 2,200 $ 0 $ 500

Sleepy $ 1,500 $ 500 $ 700

Grumpy $ 1,200 $ 200 $ 0

Doc $ 800 $ 1,100 $ 1,001

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