This year, Paula and Simon $($married filing jointly$)$ estimate that their tax liability will be $$233,000.$ Last year, their total

tax liability was $$192,000.$ They estimate that their tax witholding from their employers will be $$200,300.$

Required:

a$.$ Are Paula and Simon required to increase their withholdings or make estimated tax payments this year to avoid the

underpayment penalty?

b$.$ By how much, if any, must Paula and Simon increase their withholding and$/$or estimated tax payments for the year to

avoid underpayment penalties?