jarred's 2018 tax liability is $952. He had no withholdings and did not make any estimated payments. his 2017 tax liability was$1,211. did he owe an estimated tax payment penalty for 2018? why or why not?

A.no. Jared does not owe a penalty because his 2018 tax liability is less than $1,000

B.no. Jared does not owe a penalty because he was no direct to withholding.

C. yes. Jared owes a penalty because his 2017 tax liability was greater than his 2018 liability

D. yes.Jared owes a potentially because he should have made estimated payments.