Kana is a single wage earner with no dependents and taxable income of $205,000 in 2018. Her 2017 taxable income was $155,000 and tax liability was $36,382.

Calculate Kanas 2018 income tax liability and the minimum required 2018 annual payment necessary to avoid any penalty. Round your answers to two decimal places.

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Kanas 2018 income tax liability: $ Kanas minimum required 2018 annual payment necessary to avoid any penalty