A company has a tax liability brought forward of OMR17,500. 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 journal entry for tax paid during the year?

a- Dr. Income tax expenses OMR 30,000 Cr. Tax Liability OMR 30,000

b-Dr. Tax payable OMR 16,000 Cr. Cash OMR 16,000

c-Dr. Income tax expenses OMR 17,500 Cr. Tax Liability OMR 17,500

d-Dr. Tax Liability OMR 1500 Cr. Income tax expenses OMR 1500