This year, Santhosh, a single taxpayer, estimates that his tax liability will be $118,000. Last year, his total tax liability was $21,000. He estimates that his tax withholding from his employer will be $41,000. Required: a. Is Santhosh required to increase his withholding or make estimated tax payments this year to avoid the underpayment penalty? b. By how much, if any, must Santhosh increase his withholding and/or estimated tax payments for the year to avoid underpayment penalties? Complete this question by entering your answers in the tabs below. Required A Required B Is Santhosh required to increase his withholding or make estimated tax payments this year to avoid the underpayment penalty? Required A Required B >