Brett Works as a Mild-Mannered Reporter by Day and a Self-Employed

Brett works as a mild-mannered reporter by day and a self-employed superstar guitar hero at night.He estimates that his current year taxes,including self-employment taxes,will be $13,600 based on his adjusted gross income of $60,000.Brett also estimates that his current year withholding from his newspaper job will be $4,000.His tax liability in the prior year was $10,500.What is the calculation that yields the minimum amount of estimated payments that Brett should make for the current year?

A) Brett does not need to make any estimated payments.
B) 90 percent of current year taxes.
C) 100 percent of last year taxes.
D) 110 percent of last year's taxes.