Bright Limited has the following ledger account balances: Income tax payable Opening balance $52,000; Closing balance $33,000. The amount of tax expense at the end of the year was $28,000. The amount that has been paid during the year to the taxation authorities for incomes taxes is: Select one: O a. $9,000 O b. $28,000 O c. $47,000 O d. $113,000