An incorporated exempt organization subject to tax on its unrelated business income $.q,$must make estimated tax payments if its tax can reasonably be expected to be $$100$ or moreB $$ must comply with the Code provisions regarding installment payments of estimated income tax by corporations

C must pay at least $70\%$ of the tax due as shown on the return when filed, with the balance of tax payable in the following quarter

D

may defer payment of the tax up to nine months following the due date of the return