Kold Services Corporation estimates that its 2019 taxable income will be $500,000. Thus, it is subject to a 21% income tax rate and incurs a $105,000 liability. For each of the following independent cases, compute Kold's 2019 minimum quarterly estimated tax payments that will avoid an underpayment penalty.

		First-Quarter Tax Payment	Second-Quarter Tax Payment	Third-Quarter Tax Payment	Fourth-Quarter Tax Payment
a.	For 2018, 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 2018 liability.	$	$	$	$
b.	For 2018, taxable income was $450,000, and tax liability was $94,500.	$	$	$	$
c.	For 2017, taxable income was $2,000,000, and tax liability was $680,000. For 2018, taxable income was $400,000, and tax liability was $84,000.	$	$	$	$