$[$The following information applies to the questions displayed below.$]$

This year Lloyd, a single taxpayer, estimates that his tax liability will be $$10,300.$ Last year, his total tax liability was $$15,200.$

He estimates that his tax withholding from his employer will be $$7,990.$

Problem $8-77$ Part a $($Algo$)$

a$.$ How much does Lloyd need to increase his withholding by $($for the year$),$ in order to avoid the underpayment penalty?

Increase in withholding