19. For the year ended December 31, 2016, the Bowling Green Company reported income of $350,000 before provision for income tax. in arriving at taxable income for income tax purposes, the following differences were identified:

Bad Debt expense (but not written off)	$8,000
Depreciation deducted for tax tax purposes in excess of depreciation for accounting purposes	50,000
Income for installment sales reportable for income tax purposes in excess of income reported for financial reporting purposes	30,000

Assuming a corporate income tax rate of 30%, Huntsville's current income tax liability as of December 31, 2016, is

19. For the year ended December 31, 2016, the Bowling Green Company reported income of $350,000 before provision for income tax. in arriving at taxable income for income tax purposes, the following differences were identified:

bad debt expense (but not written off) 8000

depreciation deducted for tax purposes in excess of depreciation for accounting purposes 50,000

income for installment sales reportable for income tax purposes in excess of income reported for financial reporting purposes 30,000

Assuming a corporate income tax rate of 30%, Huntsville's current income tax liability as of December 31, 2016, is

a.113,400

b.129,000

c.83,400

d. 101,400