Kold Corporation estimates that its 2021 taxable income will be $900,000, resulting in a tax liability of $189,000. For each of the following independent cases, compute the minimum quarterly estimated-tax payments that will be required from Kold to avoid an underpayment penalty.

a. Taxable income (loss) for 2020 was ($100,000).

b. For 2020, taxable income was $200,000, and tax liability was $42,000.

c. For 2019, taxable income was $2 million, and tax liability was $420,000. For 2020, taxable income was $200,000, and tax liability was $42,000.