The Following Information Relates to Jefferson Limited for the Year

The following information relates to Jefferson Limited for the year ended 30 June 2022. Accounting profit before income tax (after all expenses have been included) $200 000
Entertainment expenses (not tax deductible) 10 000
Depreciation of machinery (accounting) 20 000
Depreciation of machinery (tax) 50 000
Annual leave expense (not a tax deduction until the leave is paid) 4 000
Income tax rate 30%
On the basis of this information the current tax liability is:

A) $55 200.
B) $64 800.
C) $45 000.
D) $51 000.