Lester is retired with only investment income and prefers not to make estimated tax payments. if he has a balance due, he'd rather pay the entire balance due when he files his tax return. Which of the following statements is most accurate? 

a) Lester had a tax liabiilty in the previous tax year and expects to owe approximately $1,350 in the current tax year, Lester must make estimated payments. 

b) Lester had a tax liability in the previous tax year and expects to owe approximately $990 in the current year. Lester must make estimated tax payments. 

c) Lester was a U.S citizen or resident for the entire year, and his prior year tax year covered a 12 month period. Lester is not required to make estimated tax payments 

d) Lester had no tax liability for in the previous tax year, was a U.S citizen for the entire year, and his prior tax year tax return covered 12 months. Lester had a withholding of $2,650 but expects to owe $1,000 in the current year. Lester must make estimated tax payments.