Baker Company is trying to determine how often it needs to deposit payroll taxes for calendar year 2018. The company made the following quarterly payroll tax deposits during the last two years:

Quarter beginning January 1, 2016	$10,800
Quarter beginning April 1, 2016	10,800
Quarter beginning July 1, 2016	10,350
Quarter beginning October 1, 2016	12,750
Quarter beginning January 1, 2017	12,750
Quarter beginning April 1, 2017	12,750
Quarter beginning July 1, 2017	10,350
Quarter beginning October 1, 2017	12,750

a. What is the amount from the lookback period? b. In 2018, how often must Baker Company make payroll deposits?

• Bi-weekly

• Monthly

• Quarterly

• Half yearly

• Annually