Chapter 9, Problem 6P

Kana is a single wage earner with no dependents and taxable income of $205,000 in 2019. Her 2018 taxable income was $155,000 and tax liability was $31,490. Calculate the following (note: this question requires the use of the tax tables in Appendix A):

Kana's 2019 income tax liability $_______________

Kana's minimum required 2019 annual payment necessary to avoid penalty $______________