Mary is a single wage earner with no dependents and taxable income of $205,000 in 2019. Her 2018 taxable income was $155,000 and tax liability was $31,490.

Calculate Mary's 2019 income tax liability and the minimum required 2019 annual payment necessary to avoid any penalty. Round your answers to two decimal places.

What is Mary's 2019 income tax liability: $ What is Mary's minimum required 2019 annual payment necessary to avoid any penalty: $