Kold Services Corporation estimates that its 2017 taxable income will be $500,000. Thus, it is subject to a flat 34% income tax rate and incurs a $170,000 liability. For each of the following independent cases, compute Kold's 2017 minimum quarterly estimated tax payments that will avoid an underpayment penalty.

a. For 2016, taxable income was ($200,000). Kold carried back all of this loss to prior years and exhausted the entire net operating loss in creating a zero 2016 liability.

b. For 2016, taxable income was $450,000, and tax liability was $153,000.

c. For 2015, taxable income was $2 million, and tax liability was $680,000. For 2016, taxable income was $400,000, and tax liability was $136,000.