Final answer:
A construction company must file its estimated income taxes on a quarterly basis.
Step-by-step explanation:
The estimated income taxes for a construction company must be filed quarterly (A). This means that the company must file their income taxes every three months. Quarterly filing helps ensure that taxes are paid regularly throughout the year rather than in one lump sum at the end of the year. The company may need to report their income and expenses for each quarter and pay the estimated taxes owed for that period.