On April $30,$ Year $2,$ G$,$ a calendar$-$year C$$corporation$,$ determined its estimated tax liability to be $$12,000.$ It should have made estimated tax payments of

$$3,000$ no later than the $15$th day of the $4$th$,6$th$,$ and $9$th months of Year $1,$ and the $15$th day of the $1$st month of Year$2.$

$$3,000$ no later than the $15$th day of the $4$th$,6$th$,$ and $9$th months of Year $1$ and the $4$th month of Year$2.$

$$4,000$ no later than the $15$th day of the $4$th$,6$th$,$ and $9$th months of Year$1.$

$$3,000$ no later than the $15$th day of the $4$th$,6$th$,9$th$,$ and $12$th months of Year$2.$