For the three years ending December 31, 2022, Gloria Sloan had combined federal and provincial income tax payable as follows:

2020 $23,600

2021 25,400

2022 (Estimated) 27,200

Ms. Sloan's employer withholds $24,100 in 2020, $18,600 in 2021, and $23,700 in 2022.

Required:

indicate whether instalments are required for the 2022 taxation year. Show all of the calculations required to make this decision;

indicate the amount of the instalments that would be required under the three options