With Respect to Estimated Tax Payments for a Taxpayer with AGI

With respect to estimated tax payments for a taxpayer with AGI of $150,000 or lower in the prior year, all of the following are generally true with the exception of

A) no penalty is imposed if the individual has no tax liability for the prior year.
B) no underpayment penalty is imposed if the estimated payments total at least 90% of the tax due for the current year.
C) no penalty is imposed if the estimated tax is less than $1,000.
D) no underpayment penalty is imposed if the estimated payments total at least 90% of the actual tax liability for the prior year.