Tom's Year $2$ taxable income was $$275,000$ with a

corresponding tax liability of $$42,000.$ His Year $2$

adjusted gross income was $$280,000.$ For Year $3,$

Tom expects taxable income of $$250,000$ and a tax

liability of $$50,000.$

To avoid a penalty for underpayment of estimated

tax, what is the minimum amount of Year $3$

estimated tax payments that Tom can make?