Kana is a single wage earner with no dependents and taxable income of $168,700 in 2022. Her 2021 taxable income was $155,000 and tax liability was $30,500.

Calculate Kanas 2022 income tax liability and Kanas 2022 minimum required annual payment necessary to avoid penalty. Round your answers to two decimal places.

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Kana's 2022 income tax liability:

Kanas 2022 minimum required annual payment necessary to avoid penalty: