Ms. W, who is single, determined that her total tax liability for Year 2 would be $10,000. W is required to make estimated tax payments if\ Her Year 1 tax liability was $12,000 and her Year 2 income tax withholding will be $9,750.\ Her Year 1 tax liability was $12,000 and her Year 2 income tax withholding will be $9,000.\ Her Year 1 tax liability was $5,000 and her Year 2 income tax withholding will be $9,750.\ Her Year 1 tax liability was $9,000 and her Year 2 income tax withholding will be $8,500.\