Molly's 2021 tax liability is $41,293. Her AGI is greaterthan $150,000. Her 2021 withholding was$36,910, and she made no other payments during the year. Her 2020 tax liability was $29,570. Does she owe an estimated tax penalty for 2021? Wh or why not.

A. Yes. She owes a penalty because her balance due is greater than $1,000.

B. Yes. She owes a penalty because she did not have at least 100% of her 2020 tax liability.

C. N. She does not owes a penalty because her 2021 withholding was greater than 110% of her 2020 tax liability.

D. No. She does not owe a penalty because her 2021 withholding is at least 90% her 2021 tax liability.