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

a no Jarred does not owe a penility because his 2018 tax liability is less than $1000

b no Jarred does not owe a penility because he was not subject to withholdings

c yes jarred owes a penitlty because 2017 tax liability was greater than his 2018 tax liability

d yes jarred owes a penility because he should have made estimated payments