In 2017,Shawn's AGI is $170,000.He earned the income evenly throughout the year.He owed $24,900 in federal income tax plus alternative minimum tax of $263,and self-employment taxes of $2,590.Last year,he had a gross tax liability of $50,000.What is the minimum quarterly estimated tax payment Shawn must pay each quarter to avoid underpayment penalties for 2017?
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