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Which of the following taxpayers would not be subject to the penalty for underpayment of estimated tax in 2017?

a. A taxpayer who does not have the cash to make the payments.

b. A taxpayer whose estimated payments are 115 percent her tax liability for the prior year.

c. A taxpayer whose tax preparer forgot to fill out the appropriate forms and send them to the taxpayer.

d. A taxpayer whose estimated payments this year are equal to 70 percent of the current tax liability.

e. The taxpayer would be subject to an underpayment penalty in all of the above situations.