Last year, BTA Corporation, a calendar-year taxpayer, reported a net operating loss of $10,000 and a $0 tax liability. BTA confidently anticipates a current-year tax liability of $240,000.

What minimum estimated tax payments should BTA make for the first, second, third, and fourth quarters, respectively (ignore the annualized income method), assuming the following:

a. BTA is not considered to be a large corporation for estimated tax purposes.

b. BTA is considered to be a large corporation for estimated tax purposes.

Minimum tax payment	Q1	Q2	Q3	Q4
a. Not a Large Corporation
b. Large Corporation