18. Samuel Co. has had taxable income of $450,000,
18. Samuel Co. has had taxable income of $450,000, $570,000,
$760,000 and $680,000 in years 2014 through 2017, respectively. What were the equal minimum quarterly estimated tax payments for 2017 that Samuel Co. should have made in 2017 to avoid any penalty?
a. $58,000
b. $64,676
c. $57,676
d. $170,000