Thanks for the immediate response and for providing clarification about the payroll liability.
Please disregard the steps for the liability check. Since the tax liability was already paid in the previous year you can enter prior payments for the penny difference and make sure to select Do not affect accounts.
You can also refer to this helpful article for more details about historical payments: Enter historical tax payments in Desktop payroll.
That should do it. Keep me posted if you're able to adjust the penny owed with these steps. I'll be on the lookout for your reply if you need further help with your payroll liability.