A Canadian public company has income tax payable of $62,000 in 2020,$95,000 in 2021 , and $75,000 in 2022. The company would like to minimize its 2022 instalments. What would its instalments be? a. One monthly payment of $5,167 per month, followed by eleven monthly payments of $8,167 per month. b. Twelve payments of $5,167 per month. c. Twelve payments of $6,250 per month. d. Two monthly payments of $5,167 per month, followed by ten monthly payments of $8,467 per month