Question 80 of 85 . Which of the following is a requirement for a full-year U.S. resident with an adjusted gross income under $100,000 to pay estimated tax payments? A taxpayer must make 2023 estimated tax payments if they owe $1,000 or more, and it appears that the total amount withheld from their 2023 income plus expected credits will be less than the smaller of the following: 90% of the tax to be shown on their 2023 return or 100% of the tax shown on their 2022 return. A taxpayer must make 2023 estimated tax payments if they owe $500 or more, and it appears that the total amount withheld from their 2023 income plus expected credits will be less than the smaller of the following: 100% of the tax to be shown on their 2023 return or 90% of the tax shown on their 2022 return. If at least two-thirds of the taxpayer's 2022 or 2023 gross income comes from wages, they are required to prepay for 2023 , only twothirds of their 2022 tax, rather than 100%. Taxpayers are required to pay 110% of their 2022 tax. Mark for follow up Question 81 of 85 . Allen and Charlotte married in 2022. They filed a joint return for the year, but the IRS offset their refund because Allen owes past-due child support for his two children from a previous marriage. Charlotte is not legally responsible for the children's support, and she would like to receive her portion of their tax refund. As the couple's tax preparer, what advice would you offer? Allen should request relief as an injured spouse. Allen should request relief as an innocent spouse. Charlotte should request relief as an injured spouse. Charlotte should request relief as an innocent spouse