I:11-53 Required Payment. BCD Partnership has, for many years, had a March 31 year-end. The partnership’s net income for the fiscal year ended March 31, 2023 is $400,000. Because of its fiscal year, BCD has $100,000 on deposit with the IRS from 2022.

a. How much must BCD add to the deposit?

b. When must BCD make the addition?

c. Will the partners receive any credit for the deposit? That is, are they permitted to treat the amount as estimated payments?