2. All of the following people will have to pay tax by instalments this year, except:

A. Rhoda Camel, who received a one-time bonus of $60,000 last year and, because her employer had not deducted enough tax, found herself with net tax owing of $8,200. Rhoda will not receive a bonus this year.

B. Shirley U. Care, who has started to earn investment income, which resulted in net tax owing of $3,100 last year. Her investment income is expected to be even greater this year.

C. Lorne Mowers, who established a sole proprietorship two years ago. Lorne had a very successful first year and, as result, he had net tax owing that year of $85,000. Business dropped in his second year, resulting in net tax owing of only $1,500. This year, business has picked up again and he expects to have net tax owing of $53,000.

D. Marius Quick, who has had net taxable capital gains on real estate in excess of $40,000 in each of the last two years, and who expects to have similar gains this year.

E. Rex Cars, who received spousal support payments of $20,000 (per year) this year, in the preceding tax year, and in the second preceding tax year.