Mansfield Incorporated, a calendar year corporation, is expecting to have a current year tax liability of $100,000. Which best describes the tax payments Mansfield should make to avoid penalty? 

a. Make payments at the end of June and December of $40,000 each and $20,000 when filing the return on the original due date. 

b. Make no payments during the year but pay the entire balance on the extended due date. 

c. Make no payments during the year but pay the entire balance on the original due date. 

d. Make quarterly payments totaling $100,000, all during the current year. 

e. None of these will avoid penalty.