A Taxpayer Had AGI of $300,000 in 2016 and AGI

A taxpayer had AGI of $300,000 in 2016 and AGI of $250,000 in 2015.When filing her 2016 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 2016 return or

A) 100% of the tax on her 2015 return regardless of 2016 AGI.
B) 110% of the tax on her 2015 return because 2015 AGI was more than $150,000.
C) 100% of the tax on the 2015 return because 2016 AGI was more than $100,000.
D) 110% of the tax on the 2015 return because 2015 AGI was greater than 2016 AGI.