Jermaine$$s tax liability for Year $7$ was $$18,000$ and he had taxable income of $$100,000.$ For Year $8$ he had taxable income of $$120,000$ and a tax liability before withholding and estimated payments of $$21,000.$ To avoid an underpayment of estimated tax penalty for Year $8,$ the minimum amount of estimated tax payments that Jermaine must make is:

Group of answer choices

$$21,000$

$$18,900$

$$16,200$

$$18,000$