If a corporation is required to make estimated tax payments because it expects its tax to be $500 or more for the year, the first installment payment of estimated tax is due by the
A.	15th day of the fifth month of the corporations tax year.
B.	15th day of the third month of the corporations tax year.
C.	15th day of the fourth month of the corporations tax year.
D.	15th day of the sixth month of the corporations tax year.