Please help me solve this problem from my textbook

Robert and Kerri worked for employers and freelanced on the side. Because they ran into an underpayment penalty last year, they wanted to be sure they paid enough in the current year so they made estimated payments. Below is information on their W-2s and estimated payments.

Form: Box: Amount:

W-2 16 $77,851

W-2 17 $ 2,414

W-2 18 $77,851

W-2 19 $ 97

W-2 16 $82,320

W-2 17 $ 2,678

W-2 18 $82,320

W-2 19 $ 103

Estimated Payment 1 $ 1,500

Estimated payment 2 $ 1,500

Estimated Payment 3 $ 1,500

What is the amount of tax they will enter on Form 540, Line 71?

Group of answer choices

$4,500

$5,092

$8,092