Val is a single taxpayer and owns her own business. For the 2022 tax year, her AGI was $145,000, and the total tax liability on her federal income tax return was $21,600. For 2023, Val's AGI will turn out to be $155,000, and her total tax liability will be $23,400. Assuming Val's income is earned evenly throughout the year, what is the minimum amount Val must have paid for each 2023 estimated payment to avoid an underpayment penalty?
$5,265
$5,400
$5,600
$5,940
$6,435