Billy Ltd made an accounting profit before tax of $50,000 for the year ended 30 June 2021. Included in the accounting profit were the following items of expense: depreciation expense - building $27,000 and long service leave expense $4,000. For tax purposes depreciation on buildings is not deductible. Billy Ltd paid $6,000 in long service leave for the year ended 30 June 2021. The company income tax rate is 30%. Billy Ltd should record: Select one: a. $22,500 credit for current tax liability O b. $14,400 debit for income tax expense O c. $15,000 credit for current tax liability O d. $7,500 debit for income tax expense