Last year, JL Corporation’s tax liability was $500,000. For the current year, JL Corporation reported the following taxable income at the end of its first, second, and third quarters (see table below). What are JL’s minimum required first, second, third, and fourth quarter estimated tax payments (ignore the actual current-year tax safe harbor)?

Quarter-End................Cumulative taxable income

First..............................$500,000

Second.........................$1,250,000

Third.............................$2,250,000