A Taxpayer Had AGI of $300,000 in 2015 and AGI

A taxpayer had AGI of $300,000 in 2015 and AGI of $250,000 in 2014. When filing her 2015 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 2015 return or

A) 110% of the tax on her 2014 return because 2014 AGI was more than $150,000.
B) 100% of the tax on her 2014 return regardless of 2015 AGI.
C) 100% of the tax on the 2014 return because 2015 AGI was more than $100,000.
D) 110% of the tax on the 2014 return because 2014 AGI was greater than 2015 AGI.