1. B ltd produced a profit before tax of R600 000 included in the profit before tax figures are following items: Dividend incone R250 000 ANF Fines R100 000. The tax rate is 28% and there were no temporary differences note. The current tax would be:
2. 
   
3. A. R168 000
4. 
   
5. B. R238 000 
6. 
   
7. C. R84 000 
8. 
   
9. D.R126 000