Lisa is required to make estimated tax payments. She makes payments in April, July, October and January. Has Lisa complied with the proper due dates for making estimated payments?

A. Yes, Lisa made payments in the first month after each quarter ends which is the required schedule.

B. No, Lisa should have made payments in March, June, September and December

C. No, Lisa should have made payments in April, June, September and January

D. Yes, there is not a required schedule for payments, but 90% of what is due must be paid by 12/31.