A Taxpayer with an AGI of $300,000 for 2014 Pays

A taxpayer with an AGI of $300,000 for 2014 pays estimated taxes.The taxpayer can avoid an underpayment penalty by paying:

A) At least 90% of his/her 2014 tax liability if his/her 2013 adjusted gross income was less than $200,000 regardless of filing status.
B) At least 90% of his/her 2014 tax liability ratably over four quarterly payments.
C) At least 100% of his/her 2014 tax liability ratably over four quarterly payments.
D) At least 110% of his/her 2014 tax liability ratably over four quarterly payments.