Sandy's

income tax information contains the following:

Estimated net tax owing for the current year is

$9,000.

Net tax owing for the previous year was

$7,000.

Net tax owing for the second previous year was

$8,000.

For the current taxation year, what is the lowest first income tax instalment payment

Sandy

can make without being assessed interest for late instalments?

Choose the correct answer.

A.

$2,000

B.

$1,875

C.

$2,250

D.1750