Shiela files single in 2019 and 2020. Her AGI is $130,000 for both years. Shiela estimates that the federal tax she will owe for 2020 is $32,000. In 2020 her Federal tax withholding is $20,000. In 2019, the federal tax due was $28,000. What is the least amount of each quarterly payment that Shielo can make to avoid paying a penalty in 2020. Select one: O a. $3000 b. $2200 Shiela files single in 2019 and 2020. Her AGI is $130,000 for both years. Shiela estimates that the federal tax she will owe for 2020 is $32,000. In 2020 her Federal tax withholding is $20,000. In 2019, the federal tax due was $28,000. What is the least amount of each quarterly payment that Shielo can make to avoid paying a penalty in 2020. Select one: O a. $3000 b. $2200