An Individual with AGI Equal to or Less Than $150,000

An individual with AGI equal to or less than $150,000 in the prior year may generally avoid penalties for underpayment of estimated tax in each of the following cases with the exception of

A) 100% of the actual tax liability for the prior year is paid.
B) 90% of the tax due for the current year is paid when computed on an annualized basis.
C) estimated tax is less than $1,500.
D) 90% of the tax due for the current year is paid.