Which of the following taxpayers would not be required to make estimated payments?

a$.$ A wealthy individual whose earnings are from corporate dividends

b$.$ A self$-$employed individual whose tax liability for the year is expected to be under $$2,000$

c$.$ An employee who works at a local department store with appropriate withholding and no other income

d$.$ A car mechanic who is self$-$employed and earns $$50,000$ a year