Gamma Corporation estimates that its 2017 taxable income will be $800,000. Thus, it is subject to a flat 34% income tax rate and incurs a $272,000 liability. for each of the following independent cases, compute Gamma's minimum quarterly estimated tax payments that will avoid an underpayment penalty.

a. Gamma's 2016 tax return showed taxable income of $600,000 and tax liability of 204,000.

b. Gamma's 2016 tax return showed a tax loss of ($200,000). The loss was carried back to 2009 and Gamma's received a tax refund of $68,000.

c. Gamma's 2016 tax return showed taxable income of $600,000 and tax liability of 204,000. Gamma's 2015 tax return showed taxable income of $3,000,000 and tax liability of $1,020,000.