An incorporated exempt organization subject to tax on its 20X6 unrelated business income?

A. Must make estimated tax payments it its tax can reasonably be expected to be $100 or more.

B. Must comply with the Code provisions regarding installment payments of estimated income tax corporations.

C. Must pay at least 70% of the tax due as shown on the return when filed, with the balance o tax pe in the following quarter.

D. May defer payment of the tax for up to nine months following the due date of the return