Happy,Sleepy,Grumpy,and Doc all did not make adequate estimated payments.Which of them will not owe underpayment penalties for 2013 given the following information? 
Definitions:
Turnover
The rate at which inventory or assets are replaced over a given period, or alternatively, the total amount of a company's sales or revenues.
Net Operating Income
The total profit of a company after operating expenses are subtracted, but before taxes and interest are deducted.
Average Operating Assets
The average value of the assets involved or used in the operating activities of a company over a given period, typically calculated as the average of the opening and closing balances of these assets.
Residual Income
Earnings that exceed the minimum required return on investment; it's what remains after all costs and expenses have been deducted.
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