Retirement tax questions

sounds like doing the 2210 is going to be too painful - if you have to be accurate for this

so trying to understand worst case and best options

my scenario, convert 60k to roth in Aug, taxbracket 22%, if I file taxes next April - that's 9 months... so max penalty if not paid estimates is 60000 *0.22 * 1% * 9 = 1188? 

how does the penalty change if I pay 60000 *.22 to IRS in August?  

or if I do whole conversion after Sep 15 and pay full taxes owed then in Sep