1. At the beginning of 2020, the following information relates to Jerry Farrow:

YEAR AMOUNTS TAXES PAYABLE WITHHELD

2018 $83,000 $78,000

2019 76,000 77,200

2020 (ESTIMATED) 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.