Please help!

(4.0 points) Robert had a federal income tax liability of $22,508 in 2020 and $21,000 in 2019. His AGI in 2020 was $102,000. His employer withheld $19,500 in federal income taxes for 2020, and he made the following estimated federal income tax payments on the dates noted: 4/15/2020 6/15/2020 9/15/2020 1/15/2021 $ 50 $ 75 $100 $150 The amount of his underpayment (rounded) for the first quarter of 2020 is: 5702. $325 $189. $139. none of the above. QUESTION 8 (4.0 points) illa, single, is the sole owner of a jewelry store which she operates as a sole proprietorship. The business earned $200,000 in revenue and incurred and paid $130,000 in business expenses. Illa's itemized deductions total $10,000. Illa's taxable income for 2020 is: 517,600 $43.600. $46,000 $60.000. none of the above