Alpha Company owns 30% of the outstanding common stock of Bravo Company as of January 1, 2021. During the year, Bravo reports income of $150,000 and pays dividends of $30,000. Assuming that Alpha qualifies for the 80% dividend exclusion with respect to its investment in Bravo and that Bravo expects to pay out all undistributed earnings, calculate the current taxes payable (tax paid by Alpha in the current year) with respect to its investment in Bravo (Alpha has a 30% tax rate). O Alpha's current year income tax liability would be $2,700 Alpha's current year income tax liability would be $2,160 Alpha's current year income tax liability would be $540 Alpha's current year income tax liability would be $1,800