Underpayment Tax Penalty

Is TurboTax 2023 Premier currently accurate with regards to calculating the under-payment penalty? 

My total of withholding and estimated tax payments meets both the requirements for no penalty. However, the program is saying I owe a penalty.

I advanced paid more than 90% of the 2023 tax owed and in my case 110% of my tax for 2022.

Why is the program saying I owe a penalty? I can get around it if I fill out form 2210 with my variable earnings for 2023 but I should not have to do this given the fact that I meet the two general requirements for no penalty.

What is the issue???