Trudy's AGI last year was $394,000. Her Federal income tax came to $118,200, which she paid through a combination of withholding and estimated payments. This year, her AGI will be $551,600, with a projected tax liability of $110,320, all to be paid through estimates.

Note: Ignore the annualized income method.

For quarterly payment computations, if required, round each quarterly payment to two decimal places and round your final answer to the nearest dollar.

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 $82,000 and resulted in a Federal income tax of $16,400. Her total estimated tax payments are $ under the current-year method and $ under the prior-year method.