Thanks for the reminder about the 110%. It had not been an issue for the last 10 years or so using the regression analysis (capital gain swings can be large and otherwise unpredictable, so I constructed the linear trend making sure it was always larger than the previous year, although that did not always happen).
The estimate for 2025 ended up being just 104% of tha actual from 2024. But even at 110% it wouldn't have met the $150,000 threshold. My 2025 vs 2024 estimated incomes ended up being 118%, but in actuality 2024 went lower and 2025 went higher. Guess I'll adopt a conditional to use the regression or 110%, whichever is higher.
Now I have to decide if I want to annualize for $7. 😁
