Claude Works as a Teacher During the Year at the Local

Claude works as a teacher during the year at the local high school.He also prepares taxes on a part-time basis.During 2016,Claude earned $84,800 from his job as a teacher.He also earned
$12,000 preparing taxes from January to April 2016.He operates his tax preparation business as a sole proprietorship.Claude estimates that he will owe $2,036 more in income taxes for 2016.
Explain what Claude should do so that he does not incur any underpayment penalties.