Mei Liu expects to have a tax liability of $$8,000.$ She will have $$5,000$ withheld from her wages, and she knows that she will not be eligible for any available tax credits. Her estimated tax is $$3,000.$ Generally, by what date should she make her first estimated payment?

April $15$th$.$

June $15$th$.$

September $15$th$.$

January $15$th of the following year.