The required annual payment for purposes of subparagraph (i) of this paragraph is the lesser of:
(ii) The required annual payment for purposes of subparagraph (i) of this paragraph is the lesser of:
(a)90 percent of the tax shown on the return for the taxable year (or, if no return is filed, 90 percent of the tax for such year); or#
(a) 90 percent of the tax shown on the return for the taxable year (or, if no return is filed, 90 percent of the tax for such year); or
(b)100 percent of the tax shown on the return of the individual for the preceding taxable year (provided such individual had filed a return for such year and such year was a taxable year of 12 months).#
(b) 100 percent of the tax shown on the return of the individual for the preceding taxable year (provided such individual had filed a return for such year and such year was a taxable year of 12 months).