Alpine Limited has the following items in its statement of profit or loss and other comprehensive income: NZ$ Revenue 140,000 Cost of goods sold 85,000 Interest expense 14,000 Income tax expense 12,000 All items arose evenly across the year. The following exchange rates applied: End of reporting period NZ$1.00 = A$0.90 Average rate for year NZ$1.00 = A$0.85 The net profit after tax translated into the presentation currency of A$ is: $34,118. $26,100. $46,750. $24,650.