For the 3 year ending December 31,2014 through December 31, 2016. a corporation combines a federal and provincial tax payable is as follows: in 2014 the net income tax was $153640, in 2015 it was $186540 and in 2016 its expected to be $186540. Based on this information, calculate the amount of instalment if any is required for the following cases:             

(a) small corporation(small CPCC) 

(b) large corporation(large CPCC) 

(c) small corporation assume the combined federal and provincial taxes payable for the year ending December 31 2015 were $163420 instead of $186540.