At the beginning of 2020, the following information relates to Jerry Farrow: Amounts Taxes Year Withheld Payable 2018 $83,000 $78,000 2019 76,000 77,200 2020 (Estimated) 63,000 59,000 Is Mr. Farrow required to make instalment payments during 2020? If he is required to make instalment payments, indicate the amounts that would be required under each of the three alternative methods of calculating instalments. Indicate which alternative would be preferable