Missy is single. She estimates her 2023 adjusted gross income will be $75,000, her California tax liability will be $3,700, and she will have California tax withheld of $2,400. In 2022, her tax liability was $2,900. Is she required to make estimated tax payments or increase her withholding in 2023? If yes, what is the minimum she will need to make in estimated payments to avoid a penalty?

A: No: $0.

B: Yes: $2,900.

C: Yes: $3,330.

D: Yes: $3,700.