In this case which follow, assume that Ben Bayley's combined federal and provincial Tax Payable is as follows:

2018 $14,256

2019 15,776

2020 (Estimated) 16,483

The amount Ben's employer withholds is as follows:

$14,920 in 2018, $11,400 in 2019, and $13,226 (estimated) in 2020.

Required:

A. For this case:

indicate whether instalments are required for the 2020 taxation year;

if instalments are required, calculate the amount of the instalments that would be required under each of the three acceptable methods; and

if instalments are required, indicate which of the three acceptable methods would be the best alternative.

B. Indicate the dates on which the payments will be due.