For each item in the following list, tell whether it is a definitely determinable liability, an estimated

Question:

For each item in the following list, tell whether it is a definitely determinable liability, an estimated liability, or neither:
1. Amount of cash revenue received from customer that is unearned
2. Corporate income tax for the year
3. Coupons unredeemed at the end of the year (some percentage expected to be redeemed)
4. Amount of salaries payable to accrue at the end of the year
5. Account payable owed to vendor for purchase on credit