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Sheryl's AGI is $251,400. Her current tax liability is $52,208. Last year, her tax liability was $48,862. She will not owe underpayment penalties if her

Sheryl's AGI is $251,400. Her current tax liability is $52,208. Last year, her tax liability was $48,862. She will not owe underpayment penalties if her total estimated tax payments are at least which of the following amounts (assume she makes the required payments each quarter)?

a. $46,987

b. $48,862

c. $51,686

d. $53,748

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