Barry Levenor's income tax payable before withholdings for each of three taxation years is as follows:

$2021$

$2022$

$2023($Estimated$)$

$$14,256$

$15,776$

$16,483$

The amount Barry's employer withholds is as follows:

$$11,220$ in $2021,$ $$13,275$ in $2022,$ and $$12,873($estimated$)$ in $2023.$

Required:

$$ indicate whether instalments are required in $2023$;

$$ if instalments are required, calculate the amount of the instalments that would be required under each of the three acceptable alternatives; and

$$ in those cases where instalments are required, indicate which of the three acceptable alternatives would be the best.

B$.$ Indicate the dates on which instalment payments are due.