18. Empresas ABC reports the following:

Income tax expense of $ 140,000.

Contributions payable (Income tax payable) at the beginning and end of the year are $ 20,600 and $ 25,500 respectively.

Determine the amount of cash paid for contributions during the year:

a) $ 4,900

b) $ 144,900

c) $ 140,000

d) $ 135,100