In general
In the case of any required installment, if the individual establishes that the annualized income installment is less than the amount determined under paragraph (1)—
(i)#
the amount of such required installment shall be the annualized income installment, and
(ii)#
any reduction in a required installment resulting from the application of this subparagraph shall be recaptured by increasing the amount of the next required installment determined under paragraph (1) by the amount of such reduction (and by increasing subsequent required installments to the extent that the reduction has not previously been recaptured under this clause).