Trudy's AGI last year was $200,000. Her Federal income tax came to $65,000, which she paid through a combination of withholding and estimated payments. This year, her AGI will be $300,000, with a projected tax liability of $50,000, all to be paid through estimates.

a.Trudy's total estimated tax payments are ? under the current-year method and ?under the prior-year method.

b.Assume instead that Trudy's AGI last year was $100,000 and resulted in a Federal income tax of $20,000. Her total estimated tax payments are ? under the current-year method and ?under the prior-year method.