Problem 12-46 ([0. 6) Julie, a self-employed individual, is required to make estimated payments of her tax liability for the year. Her tax liability for 2022 was $25,000, and her AGI was less than $150,000. For 2023 , Julie ultimately determines that her income tax liability is $18,000. During the year, however, she made the following payments, totaling $13,000 : Because Julie prepaid so little of her ultimate income tax liability, she now realizes that she may be subject to the penalty for underpayment of estimated tax. If an amount is zero, enter " 0 ". a. Determine Julie's estimated tax underpayment for each installment period, if any. Based on this information, Julie's required annual payment for estimated taxes should have been $ , and each quarterly installment would have been $ The underpayments are as follows. First installment (April 18, 2023): \$ Second installment (June 15, 2023): \$ Third installment (September 5, 2023): $ Fourth installment (Januaury 15, 2024): \$ b. If Julie's tax liability for 2022 was $15,960, determine Julie's penalty for underpayment of estimated tax, if any. Julie's required annual payment for estimated taxes should have been $ , and each quarterly installment would have been The underpayments are as follows. First installment (April 18, 2023): \$ Second installment (June 15, 2023): \$ Third installment (September 5, 2023): \& Fourth installment (Januaury 15, 2024): $