A company has a tax liability brought forward of OMR 17,500. The liability is finally agreed at OMR 16,000 and this is paid during the year. The company estimates that the tax liability based on the current year's profits will be OMR 30,000. What is the current year account balance of tax liability account?

a) OMR 31,500

b) OMR 30,000

c) OMR 16,000

d) OMR 17,500