Which of these will cause a taxpayer to pay California under-withholding penalties on a 2019 return?

Withheld 90% of the amount shown on the 2018 return.

Withheld 90% of the amount shown on the 2019 return.

Withheld 100% of the amount of tax shown on the 2018 return.

Owes less than $500 on the 2019 return.