To figure whether she should pay estimated tax for 2018, Jane determines her expected adjusted gross income (AGI) for 2018 will be $82,800. Her AGI for 2017 was $73,700. Her total tax on her 2017 return (Form 1040, line 61) was $9,001. Using the 2018 Estimated Tax Worksheet she figures her total 2018 estimated tax to be $11,015. Her tax expected to be withheld in 2018 is $10,000. She will file as head of household and expects no refundable credits in 2018. All of the following are true regarding Janes estimated taxes except:

A. She expects to owe at least $1,000 for 2018 after subtracting her withholding from her expected total tax

B. She expects her income tax withholding to be at least 90% of the tax to be shown on her 2018 return

C. Jane does not need to pay estimated tax

D. Jane will need to pay estimated tax