Michael is a podiatrist and has adjusted gross income of $$232,000.$ His tax liability is $$51,600$ for $2023$ and was $$48,000$ for $2022.$ Assuem that the underpayment interest rate charged by the IRS is $4\%$ annually. If Michael had paid estimated tax payments of $$41,000$ evenly throughout the year, would he be subject to any underpayment of tax penalty? If so$,$ how much?