Roella AGI is $97,000. Her current tax liability is $14,300. Last year, her tax liability...

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Accounting

Roella AGI is $97,000. Her current tax liability is $14,300. Last year, her tax liability was $11,100. She will not owe underpayment penalties (safe harbor provision) if her total estimated tax payments are at LEAST which of the following (rounded) amounts (assume she makes the required payments each quarter)?

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