For 2018, Mr. Mason Boardman has combined federal and provincial Tax Payable of $62,350. For this year, his employer withheld $61,600.

For 2019, his combined federal and provincial Tax Payable is $29,760. For this year, his employer withheld $13,740.

For 2020, he anticipates having combined federal and provincial Tax Payable of $52,370. He expects that his employer will withhold $47,390.

In January, 2020, you are asked to provide tax advice to Mr. Boardman. He has asked you whether it will be necessary for him to pay instalments in 2020 and, if so, what the minimum amounts that should be paid are, along with the dates on which these amounts are due. Assume that his estimates for 2020 will be accurate.

Required: Provide the information requested by Mr. Boardman. He would like to know what the amount of instalments are under all three options and which is the best option you would recommend.