Income tax

Joe's income tax information contains the following Estimated net tax owing for the current year is $13.000 Net tax owing for the previous year was $11,000 Net tax owing for the second previous year was $12,000 For the current taxation year, what is the lowest first income tax instalment payment Joe can make without being assessed interest for late installments? Choose the correct answer O A $2.875 8. $2.750 OC. $3250 D. $3.000