ACA Ltd had year end profit before interest and taxes of $350 million while the tax authority's assessment for the previous financial year was $275,000 less than the company's estimate. Taxable temporary differences at the year-end was $3,450,000, with no opening deferred tax. Finance costs was $45 million. The tax rate was 20%. What is ACA's tax expense for the year? a. $70,965,000 Ob. $70,415,000 c. $61,415,000 Od. $60,585,000 13