Sand Engaged in Operations at the Start of 2015 and Reported

Sand engaged in operations at the start of 2015 and reported $550,000 in pre-tax book income for the year. Tax depreciation for Sand exceeded book depreciation by $50,000. The tax rate for 2015 was 30%, and Congress had enacted a tax rate of 20% for the years after 2015.
-What is the current portion of the tax expense for Sand for 2015?

A) $100,000
B) $150,000
C) $160,000
D) $165,000