Mammoth Ltd commenced trading on 1 January 2020.

3. Mammoth Ltd commenced trading on 1 January 2020. The company’s profits have been as follows:

£
Year ended 31 December 2020 524,000
Year ended 31 December 2021 867,000
Year ended 31 December 2022 912,000
Throughout all of these periods, Mammoth Ltd had one related 51% group company.

Select the first year for which Mammoth Ltd will be required to pay its corporation tax liability by quarterly instalments.
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my answer is mammoth ltd limit foor installment is 1500000/2 =750000
so first at 31 December 2021 867000 is above the limit of 750000
so needs to pay first installment for the follwing year ended 31 December 2022.
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but acca study hub answer is 31 december 2021