Which of the following individuals may have some exposure to the penalty for underpayment of estimated taxes?

a. Cara who owes $3,000 with the return on a total tax liability of $15,000 for the current year. Last year her tax liability was $12,000. Cara is not a high-income taxpayer.

b. Richard who owes $900 with the return on a total tax liability of $11,000 for the current year. Last year his total tax liability was $10,500. Richard is not a high-income taxpayer.

c. Lilly who owed $4,000 with the return on a total tax liability of $30,000. Last years Lillys tax liability was $26,000. Lilly is a high-income taxpayer.

d. none of the above