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Using the short method in Part III of Form 2210 - Underpayment of Estimated Tax by Individuals, Estates, and Trusts, Alvaro determines his total underpayment

Using the short method in Part III of Form 2210 - Underpayment of Estimated Tax by Individuals, Estates, and Trusts, Alvaro determines his total underpayment of his estimated taxes for 2018 was $2,000. If he meets all other conditions and the entire amount was paid on or after April 15, 2019, what is the amount of his underpayment penalty?

A. $0

B. $72

C. $85

D. $95

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