Corporations are required to make estimated tax payments when$\_\_\_\_\_\_\_\_.$

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Part $1$

A$.$

estimated taxes payable for the current year and actual taxes payable for the prior year exceeded $ $3$ comma $000$$$3,000$

B$.$

estimated taxes payable for the current year exceed $ $3$ comma $000$$$3,000$

C$.$

actual taxes payable for the prior year exceeded $ $3$ comma $000$$$3,000$

D$.$

estimated taxes payable for the current year exceed $ $10$ comma $000$$$10,000$