Amelida Expects to Earn $145,000 of AGI and $125,000 of Taxable

Amelida expects to earn $145,000 of AGI and $125,000 of taxable income this year. She is concerned about underpayment penalties. Because of a substantial bonus, her prior year AGI was $155,000 and her taxable income was $135,000. Based on her fact pattern, which of the following scenarios will not allow her to avoid underpayment penalties?

A) The estimated tax is less than $1,000.
B) The estimated payments total at least 100% of the tax due for the prior year.
C) The estimated payments total at least 110% of the tax due for the prior year.
D) The estimated payments total at least 90% of the tax due for the current year.