Grant Corporation Is Not a Large Corporation for Estimated Tax

Grant Corporation is not a large corporation for estimated tax purposes and reports on a calendar- year basis. Grant expects the following results: $\begin{array}{|l|r|}\hline \text { Regular tax } & \$ 248,000 \\\hline \text { Alternative minimum tax } & \underline{40,000} \\\hline \text { Total tax due } & \$ 288,000 \\\hline\end{array}$ Grant's tax liability for last year was $240,000. Grant's minimum total estimated tax payment for this avoid a penalty is

A) $288,000.
B) $240,000.
C) $248,000.
D) $280,000.