At the end of $2023,$ its first year of operations, Kali Corp. prepared the followir

reconciliation between pre$-$tax accounting income and taxable income:

Pre$-$tax accounting income.

$$200,000$

Estimated lawsuit expense

$100,{000}_{?}$

Taxable income

The estimated lawsuit expense of $$100,000$ will be deductible in $2024$ when it is expected to

be paid. The income tax rate is $25\%$ for all years. Kali adheres to IFRS requirements. The

current income tax payable is:

a$.$ $$50,000.$

b$.$ $$25,000.$

c$.$ $$0.$

d$.$ $$75,000.$