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Required information

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This year Lloyd, a single taxpayer, estimates that his tax liability will be $$10,000.$ Last year, his total tax liability was $$15,000.$

He estimates that his tax withholding from his employer will be $$7,800.$

a$.$ How much does Lloyd need to increase his withholding by $($for the year$),$ in order to avoid the underpayment penalty?

Increase in withholding