McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

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Last year, TBA Corporation, a calendar-year taxpayer, reported a tax liability of $100,000.TBA confidently anticipates a current year tax liability of $240,000.What minimum estimated tax payments should TBA make for the first, second, third, and fourth quarters respectively (ignore the annualized income method) assuming the following:
a.TBA is not considered to be a large corporation for estimated tax purposes.b.TBA is considered to be a large corporation for estimated tax purposes.