Julie, a self-employed individual, is required to make estimated payments of her tax liability for the year. Her tax liability for 2020 was $25,000, and her AGI was less than $150,000. For 2021 , Julie ultimately determines that her income tax liability is $18,000. During the year, however, she made the following payments, totaling $13,000 : Because Julie prepaid so little of her ultimate income tax liability, she now realizes that she may be subject to the penalty for underpayment of estimated tax. If an amount is zero, enter " 0 ". a. Determine Julie's penalty for underpayment of estimated tax, if any. Based on this information, Julle's required annual payment for estimated taxes should have been s and each quarterly instaliment would have been & The underpayments are as follows. First instaliment (April 15, 2021) I 1 Second installment (June 15, 2021): 1 b. If Julie's tax liability for 2020 was $15,960, determine Julie's penalty for underpayment of estimated tax, if any. Julle's required annual payment for estimated taxes should have been $ and each quarterly installment would have been : The underpayments are as follows. First instaliment (Aprii 15, 2021): 1 Second installment (June 15, 2021): 1 Third installment (5eptember 5, 2021):4 Fourth instaltment (Januaury 15, 2022)