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 2022 are automatically penalty-proof for 2023 and are not required to make quarterly estimated tax payments or to have taxes withheld from wages in 2023 regardless of the amount of 2022 taxable income. To avoid underpayment penalties for 2023, taxpayers with adjusted gross income (AGI) over $150,000 in 2022 can be penalty-proof for 2023 by making federal tax payments (quarterly estimated or withheld) equal to 110 percent of the tax liability shown on the 2022 tax return.