单选题 Mammoth Ltd commenced trading on 1 January 2012. The company’s augmented profits have been as follows: Period ￡ Year ended 31 December 2012 524,000 Year ended 31 December 2013 867,000 Year ended 31 December 2014 912,000 Throughout all of these periods, Mammoth Ltd had one associated company. What is the first year for which Mammoth Ltd will be required to pay its corporation tax liability by quarterly instalments?