Calvin started his business on April 1, 2017. He earned $ 250,000 from April 1 to December 31, 2017. His taxable year is January to December.

1.    Mr. Calvin started his business on April 1, 2017. He earned $ 250,000 from April 1 to December 31, 2017. His taxable year is January to December. Would you suggest to annualize his income to find the tax liability? Give reasons in support of your response.