Trudy's AGI last year was $330,000. Her Federal income tax came to $99,000, paid through both withholding and estimated payments. This year, her AGI will be $495,000, with a projected tax liability of $74,250, all to be paid through estimates. Trudy wants to pay the least amount of tax that does not incur a penalty.

Note: Ignore the annualized income method.

a. Compute Trudy's total estimated tax payments for this year.

-Under the current-year method: $

-Under the prior-year method: $

b. Assume instead that Trudy's AGI last year was $108,000 and resulted in a Federal income tax of $21,600. Determine her total estimated tax payments for this year.

-Under the current-year method: $

-Under the prior-year method: $

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