Lemar Ltd. has a December 31 year end. It is not a small CCPC. For 2018, its taxes payable were $70.800, while for 2019, the amout was For 209 the amount was 93600. for 2020 irs estimated tax payable are 112800

Part A: What would be Lemar's options for instalment payments for the 2020 taxation year?

Calculation:

Option 1:

Option 2:

Option 3:

Part B: Which of the preceding options would Lemar Ltd. choose assuming they wanted to minimize instaiment payment?

Part C: When would 2020 instalments be due for Lemar Ltd?