ABC Ltd has an accounting profit for the year of $$540000.$ This includes a depreciation charge of $$76000$ and non$-$taxable income from government grants of $$100000.$ Tax allowable depreciation will be $$50000.$ The tax expense relating to the profit for the previous year and included in profit or loss was $$25000$ less than the amount that was eventually agreed and paid to the tax authorities.The tax rate is $30\%$ and the company applies the balance sheet liability method of tax effect accounting.What will be the current tax expense in profit or loss?O $$89800$O $$164800$O $$149800$O $$139800$