Logan had AGI of $80,000 in 2021. His tax for the year is $6,400. The previous year, his AGI was $92,000 and his tax was $8,600. What is the minimum required amount for Logan to pay as estimat payments for 2021, assuming he has no withholding on wages, in order for him to avoid the underpayment penalty? O $7,740 $6,400 $8,600 O $5,760 Which of the following statements regarding the earned income credit is true? OA taxpayer with four qualifying children will receive a larger earned income credit than a taxpayer with only three qualifying children. OA taxpayer with one qualifying child must be at least 25 years old in order to qualify for the earned income credit. OA taxpayer with more than $10,000 of disqualifying income in 2021 is not eligible for the earned income credit for the year. O The earned income credit is available exclusively to low-income taxpayers who have dependent children living at home