Wan's AGI last year was $318,000. Her Federal income tax came to $95,400, paid through both withholding and estimated payments. This year, her AGI will be $477,000, with a projected tax liability of $71,550, all to be paid through estimates. Wan wants to pay the least amount of tax during the year that does not incur a penalty. If required, round intermediate calculations to two decimal place and your final answer to the nearest dollar. a. Compute Wan's total estimated tax payments for this year. Under the current-year method: Under the prior-year method: b. Assume instead that Wan's AGI last year was $110,000 and resulted in a Federal income tax of $22,000. Determine her total estimated tax payments for this year. Under the current-year method: Under the prior-year method: :