Assume Collin only has income from self$-$employment for the current year, and he lives in Yukon. In which of the following situations would he be required to make

income tax instalment payments for the current year?

A$.$ Collin's net tax owing is $$4,000$ for the current year. His net tax owing was $$2,400$ and $$4,300$ in the two preceding years.

B$.$ Collin's net tax owing is $$1,700$ for the current year. His net tax owing was $$4,000$ and $$5,000$ in the two preceding years.

C$.$ Collin's net tax owing is $$2,400$ for the current year. His net tax owing was $$2,500$ and $$2,000$ in the two preceding years.

D$.$ Collin's net tax owing is $$5,300$ for the current year. His net tax owing was $$2,400$ and $$2,300$ in the two preceding years.