34.Gamma Corporation estimates that its 2017 taxable income will be $800,000. Thus, it is subject to a flat 34-percent income tax rate and incurs a $272,000 liability. For each of the following independent cases, compute Gamma's minimum quarterly estimated tax payments that will avoid an underpayment penalty.

a.Gamma's 2016 tax return showed taxable income of $600,000 and a tax liability of $204,000.

b.Gamma's 2016 tax return showed a tax loss of ($200,000). The loss was carried back to 2009 and Gamma received a tax refund of $68,000.

c.Gamma's 2016 tax return showed taxable income of $600,000 and a tax liability of $204,000. Gamma's 2015 tax return showed taxable income of $3,000,000 and a tax liability of $1,020,000.