This year Lloyd, a single taxpayer, estimates that his tax liability will be $12,100. Last year, his total tax liability was $16,400. He estimates that his tax withholding from his employer will be $9,130. 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