Tammi has year 20X1 tax liability of $42,000. she estimates that 20X2 tax liability will be $48,000. Year 20X1 AGI was $165,000. Year 20X2 withholdings from wages will be $26,000. What amount of estimated tax payment must Tom make each quarter and not incur an underpayment penalty for 20X2? a. $ 5,050 b. $ 5,500 c.$ 4,000 e. None is correct.