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: (Leave no answer blank. Enter zero if applicable. Input all your answers as positive numbers.)

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

Installment	Estimated Tax Liability	Percentage of Tax Required To Be Paid		Required Cumulative Payment	Prior Cumulative Payments	Required Estimated Tax Payment
First quarter			%
Second quarter			%
Third quarter			%
Fourth quarter			%

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

Installment	Estimated Tax Liability	Percentage of Tax Required To Be Paid		Required Cumulative Payment	Prior Cumulative Payments	Required Estimated Tax Payment
First quarter	$		%
Second quarter			%
Third quarter			%
Fourth quarter			%