Corporation J, a calendar-year corporation, expects to have a Year 2 tax liability of $22,000. Year 1's tax liability was $30,000. What is the minimum Corporation J must pay each quarter to avoid a penalty, and when is the first quarter's payment due? A $7,500; no later than March 15, Year 2. B $7,500; no later than April 15, Year 2. C $5,500; no later than January 15, Year 2. OD $5,500; no later than April 15, Year 2