question archive Happy, Sleepy, Grumpy, and Doc all did not make adequate estimated payments

Happy, Sleepy, Grumpy, and Doc all did not make adequate estimated payments

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Happy, Sleepy, Grumpy, and Doc all did not make adequate estimated payments. Which of them will not owe underpayment penalties for 2019 given the following information?

Tax liability 2019 2018 2017

Happy $ 2,200 $ 0 $ 500

Sleepy $ 1,500 $ 500 $ 700

Grumpy $ 1,200 $ 200 $ 0

Doc $ 800 $ 1,100 $ 1,001

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