Kate, an unmarried taxpayer with income

exclusively from wages, filed her initial income tax

return for Year $8.$ By December $31,$ Year $8,$ Kate's

employer had withheld $$16,000$ in federal income

taxes and Kate had made no estimated tax

payments. On April $15,$ Year $9,$ Kate timely filed an

extension request to file her individual tax return

and paid $$300$ of additional taxes. Kate's Year $8$

income tax liability was $$16,500$ when she timely

filed her return on April $30,$ Year $9,$ and paid the

remaining income tax liability balance.

What amount would be subject to the penalty for

the underpayment of estimated taxes?