Minnie, a calendar year taxpayer, filed a return correctly showing a zero Federal income tax liability for last year because her Form $1040$ showed various deductions and credits. For this tax year, Minnie$$s AGI is $$120,000,$ and her tax liability is $$20,000.$ To avoid a penalty for the current year, Minnie must make aggregate estimated tax payments of at least:

Group of answer choices

$$1,000($minimum amount$).$

$$0.$

$$18,000.$

$$20,000.$