Millie 2018 tax liability is $41,293 her AGI is greater than $150,000. Her 2018 withholding is $36,910. Her 2017 tax liabilities was $29,570. Does she owe an estimated tax payment penalty for 2018? Why or why not?

Yes, she owes a penalty because her balance due Is greater than$1000

Yes, she owes a penalty because she did not have at least 100% of her tax liability withheld during the year

No, she does not owe a penalty because her 2018 withholding withholding was greater than 110% of her 2017 tax liability

No she does not owe a penalty because her 2018 witholding is at least 90% of her 2018 tax liability