The following three situations are independent. Required: Provide a brief and specific answer to the questions posed. (a) Ralph passed away on April 1, 2020. He had been a sole practitioner of tax in a public accounting practice until the date of his death. At that date, he had not filed his personal income tax return for 2019 and certainly not for 2020. What is the filing deadline for: (i) the 2019 return? (ii) the 2020 return? (2 marks) (b) Ms. Suzy is a sole practitioner in public accounting practice. The fiscal year-end of her practice is December 31. Her only source of income is from the practice, which is expected to generate net income of $80,000 in fiscal 2020. She expects to pay $21,000 in tax in respect of2020. She paid $13,200 in tax in respect of 2019 and $12,900 in tax in respect of 2018. Provide Ms. Suzy with a schedule indicating the date and the calculation of the minimum amount of each instalment that she is required to pay in respect of2020. (3 marks) (c) BobCo. a Canadian-controlled private corporation, has a July 31 year-end. It is not associated with any other corporation. Its tax manager has estimated its 2020 federal income tax liability at $48,000 on taxable income estimated to be $250,000. Its federal income tax liability for 2019 was $24,000 on taxable income of $187,000, and its federal income tax liability for 2018 was $18,000 on taxable income of $140,000. BobCo. does not have a "perfect compliance history" when it comes to paying quarterly instalments. (i) Provide the tax manager with a schedule indicating the date and minimum amount of each instalment that the corporation is required to pay in respect of its 2020 taxation year. (3 marks) (ii) When must the final balance of federal income tax be paid for the 2020 taxation year? Specify the conditions to permit that date. (1 mark) (iii) What is the filing deadline for the 2020 income tax return of the corporation? (1 mark)