Kana is a single wage earner with no dependents and taxable income of $168,700 in 2021. Her 2020 taxable income was $155,000 and tax liability was $31,375.

Calculate Kana's 2021 income tax liability and the minimum required 2021 annual payment necessary to avoid any penalty. Round your answers to two decimal places.

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Kana's 2021 income tax liability: $fill in the blank 1 Kana's minimum required 2021 annual payment necessary to avoid any penalty: $fill in the blank 2