In the two independent cases which follow, assume that Barry Levenor's income tax payable before withholdings for each of the three taxation years is as follows:

$2021$ $$14,256$

$202215,776$

$2023($Estimated$)16,483$

The amount Barry's employer withholds for the three independent cases is as follows:

Case $1-$ $$11,800$ in $2021,$ $$14,150$ in $2022,$ and $$12,400($estimated$)$ in $2023.$

Case $2-$ $$14,920$ in $2021,$ $$11,400$ in $2022,$ and $$13,226($estimated$)$ in $2023.$

Required:

A$.$ For each of the two cases:

$$ indicate whether instalments are required in $2023$;

$$ in those Cases where instalments are required, calculate the amount of the instalments that would be required under each of the three acceptable alternatives; and

$$ in those cases where instalments are required, indicate which of the three acceptable alternatives would be the best.

B$.$ For those Cases where instalments are required, indicate the dates on which the payments will be due.