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

This year Lloyd, a single taxpayer, estimates that his tax liability will be $$10,600.$ Last year, his total tax liability was $$15,400.$

He estimates that his tax withholding from his employer will be $$8,180.$

b$.$ Assuming Lloyd does not make any additional payments, what is the amount of his underpayment penalty? Assume the federal short$-$term rate is $5$ percent.

Note: Do not round intermediate calculations. Round your final answers to $2$ decimal places.

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