69. Last year, BTA Corporation, a calendar-year taxpayer, reported a net operating loss of $10,000 and a $0 tax liability. BTA confidently anticipates a current year tax liability of $240,000. What minimum estimated tax payments should BTA make for the first, second, third, and fourth quarters, respectively (ignore the annualized income method), assuming the following:

a) BTA is not considered to be a large corporation for estimated tax purposes.

b) BTA is considered to be a large corporation for estimated tax purposes.