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Problem - Amy is a single taxpayer. Her income tax liability in the prior year was $5,178. Amy earns $50,000 of income ratably during the current year and her tax liability is $4,342. In order to avoid penalty, compute Amy's smallest amount of required annual withholding and estimated payments?
a. $4,372
b. $3,935
c. $3,908
d. $4,660
e. $4,342
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