Mark died 2 years ago on December 22. The executor of his estate chose a calendar year. In the prior year, the estate had a tax liability of $2,000. It is expected that the estate will have an adjusted gross income of $43,000 and a tax liability of $3,000 in the current year. All of the income is from interest and dividends from which no tax was withheld. Which of the following statements regarding estimated tax payments for this estate are true? A. The executor should make equal estimated payments totaling at least $3,000 to avoid the penalty for underpayment of tax. B. The executor does not need to make estimated tax payments because the estate is only in its third year of existence. C. Because the current-year tax liability is no more than $1,000 greater than the prior-year liability, no estimated tax payments are required. D. The executor should make equal estimated payments totaling at least $2,000 (last year's tax liability) to avoid a penalty for underpayment of tax