Required Information [The following information applies to the questions displayed below.] This year Lloyd, a single taxpayer, estimates that his tax liability will be $11,650. Last year, his total tax liability was $16,100. He estimates that his tax withholding from his employer will be $8,845. 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.) Answer is complete but not entirely correct. Dates Actual Withholding Required Withholding Over (Under) Penalty Per Quarter Withheld April 15th 2,211.00 x 2.621.00 $ (410.00) 8.20 June 15th 4,423.00 X 5.243.00 x (820.00) 16.40 September 15th 6,634.00 x 7,864.00 x (1,230.00) 24.60 January 15th 8,845.00 10,485.00 (1,640.00) 32.80 Total $ 82.00