Sheryl AGI is $251,800. her current tax liability is $52,248. last year, her tax liability was $48,902. she will not owe underpayment penalties if her total estimated tax payments are at least which of the following (rounded) amounts (assume she makes the required payments each quarter)? (a) $47,023 (b) $48,902 (c) $51,726 (d) $ 53,792 can you type it out I really need the help thank you