Which of the Following Statements Concerning Estimated Tax Payments and Underpayment

Which of the following statements concerning estimated tax payments and underpayment penalties for individuals is true?

A) Whether taxpayers are subject to underpayment penalties is determined on a quarterly basis.
B) Due dates for estimated tax payments for a given year are April 15, June 15, September 15 of that year, and January 15 of the next year, unless these dates fall on a weekend or a holiday.
C) The amount of penalty depends on the amount of the underpayment among other factors.
D) All of these statements are true.