Cindy's current year adjusted gross income (AGI) is $300,000 and her current year total tax...

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Accounting

Cindy's current year adjusted gross income (AGI) is $300,000 and her current year total tax liability is $60,000. Her immediate prior year AGI is $155,000 with a total tax liability of $40,000. To avoid an underpayment interest penalty, what is Cindy's minimum required total tax payment amount for the current year?
Group of answer choices
$40,000
$54,000
$36,000
$44,000
$60,000

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