Trudy’s AGI last year was $ 200,000. Her federal income tax came to $ 40,000, which she paid through a combination of withholding and estimated payments. This year, her AGI will be $ 300,000, with a projected tax liability of $ 60,000, all to be paid through estimates. Ignore the annualized-income method. Compute Trudy’s quarterly estimated-payment schedule for the year, assuming that she wants to make the minimum necessary payments to avoid any underpayment penalties.