SSS Problem 2-1 (Individual Income Tax Instalments) In January 2021, you are asked to provide tax advice to Ms. Leslie Garond. She has provided you with the following information about her combined federal and provincial income taxes payable and the income taxes withheld by her employer for the 2019 and 2020 taxation years: Year Taxes Payable Taxes Withheld 2019 $22,000 $9,500 2020 18,000 9,700 For 2021, she estimates that her combined federal and provincial income taxes payable will be $14,000 and that her employer will withhold a total of $9,850 in income taxes. She has asked you whether it will be necessary for her to pay instalments in 2021 and, if so, what the minimum amounts that should be paid are and when they are due. Required: Advise Ms. Garond as to whether or not she is required to make instalment payments for 2021. If instalments are required, calculate the alternative amounts that could be paid under each alternative. Indicate which alternative would be best and the dates (including the year) on which the payments should be made. SSS Problem 2-2 (Individual Tax Instalments) in January 2021, you are asked to provide tax advice to Mr. Lester Gore. For the three years 2019, 2020, and 2021, he provides the following information on his combined federal and provincial income taxes payable, along with information on withholdings by his employer: Year Taxes Payable Taxes Withheld 2019 $15,000 $11,500 2020 10,800 11,750 2021 (Estimated) 17,000 13,000 He has asked you whether it will be necessary for him to pay instalments in 2021 and, if so, what is the minimum he has to pay and when. Required: Provide the information requested by Mr. Gore. Your answer should include a conclusion on whether or not instalments are required. If instalments are required, indicate the alternative amounts that could be remitted under each alternative, the best alternative to use, and the dates on which the instalments should be paid