To avoid the penalty for underpayment of taxes, at a minimum, small corporations must make total tax payments during the year equal to:

	A.	90% of the tax liability on their tax returns for the current year.
	B.	100% of the tax liability on their tax returns for the current year.
	C.	100% of the tax liability on their tax returns for the preceding year.
	D.	the lesser of b. or c.