Last year,TBA Corporation a calendar-year taxpayer, reported a tax liability of $70,000. TBA confidently anticipates a current year tax liability of $240,000. A) What minimum estimated tax payments should TBA make for the second quarters (ignore the annualized income method) assuming that TBA is not considered to be a large corporation for estimated tax purposes? B) What minimum estimated tax payments should TBA make for the second quarters (ignore the annualized income method) assuming that TBA is considered to be a large corporation for estimated tax purposes?