If the $100 change in income did not affect your state tax you can skip filing the state amendment.
You can pay the $24 online. I recommend you file the amended return and wait for it to be processed before making the online payment. That way the amount to will be listed on the IRS website and will ensure it is properly applied. You also have the option of purchasing a money order to mail with the amended return. Money Orders are available at the post office. You would need to pay with cash.
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