Which Statement Pertaining to Estimated Tax Payments Is Not Correct

Which statement pertaining to estimated tax payments is not correct?

A) An individual, whose only income is from selfemployment, will have to pay estimated payments
B) If insufficient tax is paid through withholding, estimated payments may be necessary
C) Estimated tax payments are required when the withholding taxes are greater than the overall tax liability
D) Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well