Which of these is an incorrect statement regarding estimated tax payments?

A) If the taxpayer's AGI for 2019 was more than $150,000 (or more than $75,000 if their 2020 filing status is MFS), they must prepay 110% of their 2019 tax.

B) If at least two-thirds of the taxpayer's 2019 or 2020 gross income comes from farming or fishing, they are required to prepay only two-thirds of their 2019 tax.

C) An employee required to pay estimated tax may direct their employer to withhold extra income tax from their wages by providing the employer with a new Form W-4 instead of making estimated tax payments.

D) Form 1040-ES must be filed for 2020 if estimated tax is $500 or more.