C Corporations with Tax Liabilities Are Required to Make Estimated

C corporations with tax liabilities are required to make estimated tax payments. In order to avoid penalties, the estimated tax payments must be

A) paid monthly
B) equal to 90% of the current year's tax liability, or 90% of the prior year's tax liability, whichever is less
C) paid by April 15 of the year following the current tax year
D) equal to 100% of the current tax liability, or 100% of the prior year's tax liability, whichever is less
E) paid as and when funds become available