Which of the following is not an acceptable method of determining the required annual payment of federal income tax for corporations?

A. 100 percent of the estimated current-year tax liability using the annualized income method.
B. 100 percent of the current year's tax liability.
C. 100 percent of the prior year's tax liability (with a few exceptions).
D. All of the choices are acceptable methods of determining the required annual payment of federal income tax for corporations.


Answer: D

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