Problem 8-79 (LO 8-5) [The following information applies to the questions displayed below.] This year Lloyd, a single taxpayer, estimates that his tax liability will be $13,000. Last year, his total tax liability was $17,000. He estimates that his tax withholding from his employer will be $9,700 Problem 8-79 Part-a a. How much does Lloyd need to increase his withholding by (for the year), in order to avoid the underpayment penalty? Increase in withholding