4. P Limited has an accounting profit before tax of $200 000. All of the following items have been included in the accounting profit: * Depreciation of plant $70 000 (tax deductible depreciation is $50 000) * Goodwill impairment $10 000 (non-deductible for tax purposes) * Long service leave expense provided $10 000 (no employee took long service leave during the year) * The tax rate is 30%The amount of current tax liability is:

A) $70 600

B) $72 600

C) $70 400

D) $72 000

E) $70 200