there is a way to avoid estimated tax penalties regardless of how much income you have in the following year
There will be no federal penalties for not paying in enough taxes during the year if withholding and timely estimated tax payments equal or exceed 100% of your prior year tax (110% if your prior year adjusted gross income was more than $150K. most state laws where there is an income tax would require 100% of the prior year's tax but state laws do vary.
