Bare Fashions Corp. reported pre-tax accounting income of $ 300,000 for calendar 2020. To calculate the income tax liability, the following data were considered:

CCA in excess of depreciation $20,000

Instalment tax payments made during 2020 25,000

Enacted income tax rate for 2020 30%

What amount should Bare Fashion report as its current income tax liability income tax payable) on its December 31, 2020 Statement of Financial Position?

a.

$84,000.

b.

$6,000.

c.

$51,000.

d.

$59,000.

e.

$65,000.