At the beginning of 2019, the following information relates to Johnathan Rose:

Amounts

Year Tax Payable Withheld

2017 $83,000 $78,000

2018 76,000 77,000

2019 (Estimated) 63,000 59,000

Is Mr. Rose required to make installment payments during 2019?

If he is required to make installment payments, indicate the amounts that would be required under each of the three alternative methods of calculating installments.

Indicate which alternative would be preferable.