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In 2 0 2 3 Shawns AGI is $ 1 7 0 , 0 0 0 . He earned the income evenly throughout the year.

In 2023 Shawns AGI is $170,000. He earned the income evenly throughout the year. He owed $29,890 in federal income tax and self-employment taxes of $2590. Last year, he had a gross tax liability of $50,000. What is the minimum quarterly estimated tax payment must pay each quarter to avoid underpayment penalties for 2023

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