ABC Limited has an accounting profit before tax of $150 000. All of the following items have been included in the accounting profit: Entertainment expenses $10 000 (non-deductible for tax purposes); Annual leave expense provided $5 000 (long service leave paid this year is $8 000); Depreciation of plant $50 000 (tax deductible depreciation is $80 000).The tax rate is 30%The amount of current tax liability is: a. $38 100 b. $57 000 c. $62 100 d. $39 900