Last year, Quincy's AGI was $141,000, and total tax liability was $33,650. This year, Quincy's total tax liability is $35,290. Compute the minimum amount of current year tax that Quincy had to prepay (withholding and estimated payments) to avoid an underpayment penalty.
A. $31,761
B. $33,650
C. $30,285
D. $35,290