BCD Partnership has, for many years, had a March 31 year-end. The partnership’s net income for the fiscal year ended March 31, 2024, is \($400,000.\) Because of its fiscal year, BCD has \($100,000\) on deposit with the IRS from 2023.

a. How much must BCD add to the deposit?

b. When must BCD make the addition? Ignore the possibility that this date might be a Saturday, Sunday, or legal holiday in the District of Columbia.

c. Will the partners receive any credit for the deposit? That is, are they permitted to treat the amount as estimated payments?