At the beginning of 2020, the following information relates to Jerry Farrow: Year 2018 2019 2020 (Estimated) Amounts Taxes Withheld Payable $83,000 $78,000 76,000 77,200 63,000 59,000 Is Mr. Farrow required to make instalment payments during 2020? If he is required to make instalment payments, indicate the amounts that would be required under each of the three alternative methods of calculating instalments. Indicate which alternative would be preferable