Jill's AGI was $180,000 last year, her federal tax liability was $40,000. In the current year Jill, an employee, expects her W-2 commissions to increase and would like to pay in the least amount of tax to avoid penalties. During the first quarter the employer withheld $3000 on her $60,000 in wages. Assume a 25% tax rate What estimated tax payment, if any, should Jill make to minimize her quarterly payment for 4/15?

O None.

O $8,000.

O $12,000.

$11,000.