Bigger; if I receive $78,000 out of $100,000 in shares and then they drop to $23,000, that still more than covers the $8,000 of under-withholding I need to pay.

Bigger; if I receive $78,000 out of $100,000 in shares and then they drop to $23,000, that still more than covers the $8,000 of under-withholding I need to pay. Granted, $15,000 after tax income would not be what I was hoping for. (I'm ignoring state income tax because my withholding on that happens to be correct.)