Jordan’s total tax liability for 2017 was $48,000, of which his self-employment (SE) tax was $8,000. Jordan projects that his total tax liability for 2018 will be $56,000, of which his SE tax will be $10,000. Jordan will have $8,000 of income tax withholdings in 2018. Jordan makes estimated tax payments of $6,000 on April 15, 2018; $10,000 on June 8, 2018; $8,000 on September 15, 2018; and $8,000 on January 9, 2019.

3. Compute Jordan’s required estimated quarterly tax payment.