Low income early in year, but I didn't pay enough quarterlies, now have penalty

 Simple, my total income up to 8/14/24 was $7,500, the bulk coming after that, most on 12/23 with $110,000.

More complete,

My income was $2,500 on 3/31, $2,500 on 6/31 $2,500 on 8/15 $12,500 on 9/30 and $7,000 on 12/13, $110,000 on 12/23 and 2,500 on 12/31.

  I didn't properly pay my quarterlies, so looking at $500 penalty. Does the IRS look at timing of income in making the penalty?

 

Oddly, one quarterly payment made thru EFTPS and cashed was not credited to my account. Working on it!