Concerning a taxpayer's requirement to make quarterly estimated tax payments: a. The due dates of the payments for a calendar year C corporation are March, June, September, and December 15. b. A C corporation's estimates must total at least 90% of the current-year tax to avoid the penalty. c. A C corporation must make estimated payments if its Federal income tax liability for the year will exceed $250. d. An individual must make estimated payments if their balance due for the Federal income tax for the year will exceed $1,000. The penalty for substantial understatement of tax liability does not apply if: a. The relevant facts affecting the treatment are adequately disclosed in the return or on Form 8275. b. The taxpayer has substantial authority for the treatment taken on the tax return. c. The IRS failed to meet its burden of proof in showing the taxpayer's error. d. All of these statements are correct