Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

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White Corporation estimates that its 2015 taxable income will be $800,000 and its tax liability will be $272,000. For each of the following independent cases, compute the minimum quarterly estimated-tax paymentsthat will be required to avoid an underpayment penalty.
a. White Corporation's 2014 tax return showed taxable income of $700,000 and a tax liability of $238,000.
b. White Corporation's 2014 tax return showed a net loss and $0 tax liability for the year.