kold services corporation estimates that its 2012 taxable income will be $500,000. Thus, it is subject to a flat 34% income tax rate and inurs a $170,000 liability. for each of the following independent cases, compute kold's minimum quarterly estimated tax payments that will avoid an underpayment penalty.

a) for 2011, taxable income was ($200,000). Kold carried back all of this loss to prior years and exhausted the entire net operating lossin creating a zero 2011 liability.

b) for 2011, taxble income was 450,000, and tax liability ws $153,000 for 2010 taxable income was $2million and tax liability was $680,000 for 2011 taxable income was $400,000 and tax liability was $136,000