Chang Company is trying to determine how often it needs to deposit payroll taxes for calendar year 2023. The company made the following quarterly payroll tax deposits during the last two years: Quarter beginning January 1, 2021 Quarter beginning April 1, 2021 Quarter beginning July 1, 2021 Quarter beginning October 1, 2021 Quarter beginning January 1, 2022 Quarter beginning April 1, 2022 Quarter beginning July 1, 2022 Quarter beginning October 1, 2022 $ 7,000 7,000 7,500 8,000 8,000 8,000 7,500 8,000 Required: a. What is the amount from the lookback period? Amount from lookback period b. In 2023, how often must Chang Company make payroll deposits?