which of the following is a requirement for a full-year U.S. resident with an adjusted gross income under $100000 to pay estimated tax payments? a. A taxpayer must make 2022 estimated tax payments if they owe $1000 or more, and it appears that the total amout withheld from their 2022 income plus expected credits will be less than the smaller of the following 90% of the tax to be shown on their 2022 return or 100% of the tax shown on their 2021 return b. A taxpayer must make 2022 estimated tax payments if they owe $500 or more and it appears that the total amout withheld from their 2022 income plus expected credits will be less than the smaller of the following 100% of the tax to be shown on their 2022 return or 90% of the tax shown on their 2021 return c. If the taxpayer's AGI for 2021 was more than $100,000 (or more than $50,000 if their 2022 filing status is married filling separately) to meet their requirement they must prepay for 2020 , 100% of their actual 2021 tax, rather than 110% d. if at least 2/3 of taxpayer's 2021 or 2022 gross income comes from wages, they are required to prepay for 2022 only 2/3 of their 2021 tax rather than 100%