BarBRanch has had taxable income of $450,000, $570,000, $760,000 and$680,000 in years 2013 through 2016, respectively. What were the equal minimum quarterly estimated tax payments for 2016 that BarBRanch should have made in 2016 to avoid any penalty?

a. $57,676
b. $57,800
c. $64,600
d. $170,000