Jeremy $($single$)$ has a $2024$ tax liability of $$952.$ His AGI does not exceed $$75,000.$ His $2023$ tax liability was $$811.$ Does he owe an estimated tax payment penalty for $2024?$ Why or why not?

No$.$ Jeremy does not owe a penalty because his $2024$ tax liability is less than $$1,000.$

No$.$ Jeremy does not owe a penalty because his $2023$ tax liability was under $$1,000.$

Yes. Jeremy owes a penalty because his $2024$ tax liability was greater than his $2023$ tax liability.

Yes. Jeremy owes a penalty because he owes under $$1,000.$