Below are the combined federal and provincial taxes payable for Drummond Corp (a small eligible CCPC with income less than 500k) for the previous three years.

2018 - $151,000 2019 - $198,000 2020 - $170,000 (estimated)

Required: A) Discuss if instalments for 2020 will be required, if so, how often? B) Calculate the total and periodic installments under each acceptable option. C) What option should Drummond Corp select if theyd like to minimize instalments?