es Chang Company is trying to determine how often it needs to deposit payroll taxes for calendar year 2021. The company made the following quarterly payroll tax deposits during the last two years: Quarter beginning January 1, 2019 Quarter beginning April 1, 2019 Quarter beginning July 1, 2019 Quarter beginning October 1, 2019 Quarter beginning January 1, 2020 Quarter beginning April 1, 2020 Quarter beginning July 1, 2020 Quarter beginning October 1, 2020 $ 8,600 8,600 8,700 10,000 10,000 10,000 8,700 10,000 Required: a. What is the amount from the lookback period? Amount from lookback period b. In 2021, how often must Chang Company make payroll deposits? O Bi-weekly