Which of the Following Individuals Did NOT Have to Pay

Which of the following individuals did NOT have to pay instalments in 2020?

A) Jane Austen, who had business income of $50,000 in both 2018 and 2020 and a $1,000 business loss in 2019.
B) Charlotte Bronte, who realized capital gains of $3,500 in 2019 and $4,000 in 2020. Her only other income during the years 2018 through 2020 was $5,000 in employment income.
C) George Eliot, who had rental income of $50,000 in the years 2018 through 2020 and a net allowable capital loss of $50,000 in 2019.
D) Emily Bronte, who received spousal support payments of $20,000 per year in each of the years 2018 through 2020.