"100% of the tax owed in 2023 as estimated payments for 2024"
The statement of OP is not correct
That's not sufficient to avoid any IRS penalty.
If your total 2024 withholding alone is 100 % of that amount ( 110% if your 2023 AGI is over $150,000),
You don't need to make estimated tax payments.
In other words, the rule applies to withholding, not estimated tax.
@wquarlesjr
