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 quartyers respectively (ignore the annualized income method), assuming the following?.

Required.

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

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