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Harmon, Incorporated was incorporated and began business on January 1,2021 . Its ax liability for 2021 was $36,000. Its tax liability for 2022 was $30,000. Which of the ollowing is a correct statement concerning the payment of estimated taxes for 2022 ? Harmon must pay $7,500 on the 15 th day of April, June, September, and December. Harmon must pay $9,000 on the 15 th day of April, June, September and December. The $14,000 balance is payable by April 15,2023 . Harmon may pay the $50,000 tax no later than April 15,2023. None of these statements are correct