Required information Problem 8-77 (LO 8-5) (Algo) (The following information applies to the questions displayed below] This year Lloyd, a single taxpayer, estimates that his tax liability will be $10,600. Last year, his total tax liability was $15,400 He estimates that his tax withholding from his employer will be $8,180 Problem 8-77 Part-b (Algo) b. Assuming Lloyd does not make any additional payments, what is the amount of his underpayment penalty? Assume the federal short-term rate is 5 percent (Do not round intermediate calculations. Round your final answers to 2 decimal places.) Dates Apr 15th Actual Withholding Required Withholding Over (Under) Withheld Penalty Per Quarter June 15th September 15th January 15th Total 0.00