Which of the following statements is CORRECT regarding federal estimated tax payments and withheld taxes for individual taxpayers?

Quarterly estimated tax payments are considered as if they were deposited with the IRS equally throughout the entire tax year.
Taxpayers with zero federal tax liability in 2020 are automatically penalty-proof for 2021 and are not required to make quarterly estimated tax payments or to have taxes withheld from wages in 2021 regardless of the amount of 2020 taxable income.
To avoid underpayment penalties for 2021, taxpayers with adjusted gross income (AGI) over $150,000 in 2020 can be penalty-proof for 2021 by making federal tax payments (quarterly estimated or withheld) equal to 90 percent of the tax liability shown on the 2020 tax return.
To avoid underpayment penalties for 2021, taxpayers with adjusted gross income (AGI) over $150,000 in 2020 can be penalty-proof for 2021 by making federal tax payments (quarterly estimated or withheld) equal to 110 percent of the tax liability shown on the 2020 tax return.