Last year, TBA Corporation, a calendar-year taxpayer, reported a tax liability of $100,000. TBA confidently anticipates a current year tax liability of $240,000.

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

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

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

For A and B, the question asks me to fill in the Estimated Tax Liability, Percentage of Tax Required to be Paid, and the Prior Cumulative Payments.