Paul has the following information: AGI for 2020 Withholding for 2020 Total tax for 2019 Total tax for 2020 Required: $ 155,000 $ 26,400 $ 30,600 $ 30,447 a. How much must Paul pay in estimated taxes to avoid a penalty? (Round the final answer to nearest whole dollar amount.) Minimum estimated tax payment b. If Paul had paid $900 per quarter, would he have avoided the estimated tax penalty? No Yes