Bainbridge Company uses the direct method in determining net cash provided (used) by operating activities. The income statement shows income tax expense of $60,000. Income taxes payable were $25,000 at the beginning of the year and $18,000 at the end of the year. Cash payments for income taxes are

a. $53,000.

b. $67,000.

c. $60,000.

d. $78,000.