Last year, TBA Corporation, a calendar-year taxpayer, reported a tax liability of $100,000. TBA confidently anticipates a current year tax liability of $240,000. What minimum estimated tax payments should TBA make for the first, second, third, and fourth quarters respectively (ignore the annualized income method) assuming the following:
a. TBA is not considered to be a large corporation for estimated tax purposes.
b. TBA is considered to be a large corporation for estimated tax purposes.