Adelaide Ltd provided the following information:

Accounting profit before income tax (after all expenses have been included)$ 400,000Donations paid (not tax deductible)100,000Depreciation of vehicles (accounting)50,000Depreciation of vehicles (tax)60,000Long service leave expense (no cash paid this year)5,000Income tax rate30%

Which one of the following is the correct amount of Current Tax Liability?

$ 94,500

$ 145,500

$ 88,500

$ 148,500