Wright Corporation’s taxable income for calendar years 2019, 2020, and 2021 was $120,000, $150,000, and $100,000, respectively. Its total tax liability for 2021 was $21,000. Wright estimates that its 2022 taxable income will be $600,000, on which it will owe federal income taxes of $126,000. Assume Wright earns its 2022 taxable income evenly throughout the year.
a. What are Wright’s minimum quarterly estimated tax payments for 2022 to avoid an underpayment penalty?
b. When is Wright’s 2022 tax return due?
c. When are any remaining taxes due? What amount of taxes are due when Wright files its return assuming it timely paid estimated tax payments equal to the amount determined in Part a? 

d. How would your answer to Part a change if Wright’s tax liability for 2021 had been $168,000?