The Balance Sheets of Green Ltd Show $\begin{array}{lrr} &31 \text { December }\\& 2013 & 2014 \\\text { Current tax liability } & \$ 30000 & \$ 45000\end{array}$

The balance sheets of Green Ltd show: $\begin{array}{lrr} &31 \text { December }\\& 2013 & 2014 \\\text { Current tax liability } & \$ 30000 & \$ 45000\end{array}$
$\text { The income statement for the year ended } 31 \text { December } 2014 \text { shows: }$
Income tax expense $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ $ 45000 What amount in respect of income tax will appear in the statement of cash flows for the year ended 31 December 2014,assuming tax is paid annually in arrears and there are no over or under provisions of tax.

A) Nil
B) $30 000
C) $42 000
D) $45 000