0 . At the start of the year a company had an opening credit balance on its current tax account of $132,000. Payments of $129,000 were made to the tax authorities during the year. At the end of the year the tax due on its trading profits was $163,000 and there was to be a reduction in the deferred tax liability of $18,000. What is the charge to tax in the statement of profit or loss and comprehensive income for the year