Mary is filing her 2021 federal income tax return. Her tax is $ 20,000, while...

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Mary is filing her 2021 federal income tax return. Her tax is $ 20,000, while her withholdings were $ 15,000, leaving her a balance due of $ 5,000. In 2020, Mary's AGI was 70,000 and her Federal tax liability was $ 14,000. Will Mary be subject to an Underpayment penalty with the filing of her 2021 income tax return? Why

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