Arthur is single and age 45, lost his job in 2018 and did not find a new one until February 2019. His gross income for 2018 was $9,100, and he was not required to file a return for 2018. Arthur's tax after withholding on the 2019 return is $1,216. Will Arthur be required to pay a
penalty for underpayment of estimated taxes?
Choose one answer. O
a. Yes, because his 2019 liability is over $1,000.
b. No, because he was not required to file a 2018 return.
c. Yes, because he is under age 65.
d. No, because he was not employed for the full year.