Lemar Ltd. has a December 31 year end. It is not a small CCPC. For 2019, its taxes payable were $71,500, while for 2020, the amount was $93,600. For 2021, its estimated taxes payable are $114,700. Required: 1. On your exam working paper, show the required instalment payments for Lemar Ltd. using all three instalment calculation methods. 2. On your exam working paper, indicate which method would result in the minimum instalment payments for the 2021 taxation year and when would they be due? In the space below, enter the first instalment payment required for Lemar Ltd., if they used the instalment calculation method you recommend (the method that results in the minimum payments for 2021). Enter the number without a dollar sign, comma or decimals rounded to the nearest whole number. 3. On your exam working paper, indicate how would your answer to #2 (above) would differ if Lemar Ltd. qualified as a small CCPC?