please explain the answers

Question 2 (12 marks: budget 12 minutes) For the year ending December 31, 2018, MacPhail & Toole Inc.'s ("M&T Inc's") combined federal and provincial taxes payable amounted to $18,000, while for the year ending December 31, 2019, the amount payable was $14,400. PECHOS Required: For each of the following independent cases, calculate the minimum instalment payments that are required to be made towards the settlement of the taxes payable for the year ending December 31, 2020. Included in your answer should be the date that each instalment is due to be paid. Note that, in answering this question, you should state a conclusion on whether or not instalments are required, even if the amount of the instalments is nil. A. M&T Inc. is a small CCPC with a December 31 year end. It is estimated that federal and provincial taxes payable for the year ending December 31, 2020 is $13,500. B. M&T Inc. is a corporation with a December 31 year end, but is not a small CCPC. Its combined federal and provincial taxes payable for the year ending December 31, 2020 are estimated to be $16,000. Question 2 (12 marks: budget 12 minutes) For the year ending December 31, 2018, MacPhail & Toole Inc.'s ("M&T Inc's") combined federal and provincial taxes payable amounted to $18,000, while for the year ending December 31, 2019, the amount payable was $14,400. PECHOS Required: For each of the following independent cases, calculate the minimum instalment payments that are required to be made towards the settlement of the taxes payable for the year ending December 31, 2020. Included in your answer should be the date that each instalment is due to be paid. Note that, in answering this question, you should state a conclusion on whether or not instalments are required, even if the amount of the instalments is nil. A. M&T Inc. is a small CCPC with a December 31 year end. It is estimated that federal and provincial taxes payable for the year ending December 31, 2020 is $13,500. B. M&T Inc. is a corporation with a December 31 year end, but is not a small CCPC. Its combined federal and provincial taxes payable for the year ending December 31, 2020 are estimated to be $16,000