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12. Last year, TBA Corporation, a calendar-year taxpayer, reported a tax liability of $80,000. TBA confidently anticipates a current year tax liability of $240,000. What

12. Last year, TBA Corporation, a calendar-year taxpayer, reported a tax liability of $80,000. TBA confidently anticipates a current year tax liability of $240,000. What minimum estimated tax payments should TBA make for the second quarter (ignore the annualized income method) assuming that TBA is not considered to be a large corporation for estimated tax purposes?

13. Last year, TBA Corporation, a calendar-year taxpayer, reported a tax liability of $80,000. TBA confidently anticipates a current year tax liability of $240,000. What minimum estimated tax payments should TBA make for the second quarter (ignore the annualized income method) assuming that TBA is considered to be a large corporation for estimated tax purposes?

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