Larry Short Has Self-Employment Income of $62,000 in 2011

Larry Short has self-employment income of $62,000 in 2011.Prior to this year, he was employed full-time and his employer's withholdings more than covered his tax liability for the year.Larry estimates that, based on his self-employment income, his net tax owing for 2011 will be $8,000.Which of the following statements is true?

A) Larry must file his return for 2011 by April 30, 2012.
B) Larry should pay instalments in 2011.
C) Larry must pay his income tax for 2011 by June 15, 2012.
D) If Larry has as much income in 2012 as he had in 2011, he will have to pay instalments during 2012.
Corporate Filing Requirements