Problem: To figure whether she should pay estimated tax for 2022, Jane determines her expected adjusted gross income (AGI) for 2022 will be $82,800. Her AGI for 2021 was $73,700. Her total tax on her 2021 return was $9,001. Using the 2022 Estimated Tax Worksheet she figures her total 2022 estimated tax to be $11,015. Her tax expected to be withheld in 2022 is $10,000. She will file as head of household and expects no refundable credits in 2022. All of the following are true regarding Jane's estimated taxes except: A. She expects to owe at least $1,000 for 2022 after subtracting her withholding from her expected total tax B. She expects her income tax withholding to be at least 90% of the tax to be shown on her 2022 return C. Jane does not need to pay estimated tax D. Jane will need to pay estimated tax