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 Federal tax 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: \$ Feedback Check My Work A penalty is imposed for a failure to pay estimated income tax rate of interest in effect for deficiency assessments. b. Assume instead that Wan's AGI last year was $116,000 and resulted in a Federal income tax of $23,200. Determine her total estimated tax payments for this year. Under the current-year method: $ Under the prior-year method: $