Alpha Limited has an accounting profit before tax of $400 000. All of the following items have been included in the accounting profit: depreciation of plant $70 000 (tax deductible depreciation is $50 000); entertainment expenses $10 000 (non-deductible for tax purposes); Long service leave expense provided $15 000 (no employee took long service leave during the year). The tax rate is 30%. The amount of current tax liability is: $100 500 $112 500 $120 000 $133 500