A Taxpayer Had AGI of $300,000 in 2014 and AGI

A taxpayer had AGI of $300,000 in 2014 and AGI of $250,000 in 2013.When filing her 2014 return,she expects her unpaid tax liability to be at least $1,000.She must make estimated payments equal to the smaller of 90% of the tax shown on her 2014 return or

A) 110% of the tax on her 2013 return because 2013 AGI was more than $150,000.
B) 100% of the tax on her 2013 return regardless of 2014 AGI.
C) 100% of the tax on the 2013 return because 2014 AGI was more than $100,000.
D) 110% of the tax on the 2013 return because 2013 AGI was greater than 2014 AGI.