Concerning a Taxpayer's Requirement to Make Quarterly Estimated Tax Payments

Concerning a taxpayer's requirement to make quarterly estimated tax payments:

A) An individual must make estimated payments if his or her balance due for the Federal income tax for the year will exceed $1,000.
B) The due dates of the payments for a calendar-year C corporation are March, June, September, and December 15.
C) A C corporation must make estimated payments if its Federal income tax liability for the year will exceed $250.
D) A trust is not required to make estimated payments.