Conflicting Instructions regarding Tax Penalty Form 2210

over here

it says 

Generally, most taxpayers will avoid this penalty if they:

1. either owe less than $1,000 in tax after subtracting their withholding and refundable credits,

2. or if they paid withholding and estimated tax of at least 90% of the tax for the current year

3. or 100% of the tax shown on the return for the prior year, whichever is smaller. 

 

but form 2210 does not capture cases 2 and 3

 

Screenshot 2025-02-24 133658.png

 

how do I enter the information for case 2 in TT:

 

if they paid withholding and estimated tax of at least 90% of the tax for the current year

 

I paid estimated tax to avoid the penalty and now there is no way to get that benefit. TT does not consider that my withholding + estimated tax payments is greater than 90% of tax due