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Johann had a gross tax liability of $22,508 in 2021, but his employer only withheld taxes of $19,500. Johann's gross tax liability was $21,000 in

Johann had a gross tax liability of $22,508 in 2021, but his employer only withheld taxes of $19,500. Johann's gross tax liability was $21,000 in 2020. Assume CARES Act applies. Calculate Johann's under/overpayment in each quarter for 2021 tax purposes.

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