A company had a tax loss of $ 90,000 in 2018 and was applying a profit coefficient of 0.2515 In 2019 the following data was generated: Cumulative income of $ 295,000.00 of which $ 11,800.00 was the annual adjustment for cumulative inflation Authorized deductions for $ 168,400.00 Had the following cumulative income in 2020 January $ 25,000.00 February $ 23,000.00 March $31,000.00 Determine the provisional payment payable for January 2020 a) $ 0.00 b) $ 1,736.00 c) $ 1,886.00 d) None of the others