under the 90% rule, withholding and timely estimated tax payments for each period must be 22.5% of your 2023 tax
for 1/1-3/31 22.5% of 2023 tax needed to be paid timely
for 1/1-5/31 45.0% of 2023 tax needed to be paid timely
for 1/1-8/31 67.5% of 2023 tax needed to be paid timely
thru 1231 90% of 2023 tax needed to be paid timely
25% of withholding is deemed paid each period but you can use actual
estimates must be paid on or before the due date for that period's estimate to count for that period.
so you could even have paid in 100% of the tax but if estimate payments weren't timely or withholding + timely estimates do not meet the % goal for that period there will be penalties
