Company Ltd provides the following information for the calculation of the income tax Expense for year 20x9 Income before taxes = 930,000 . During the year the company has register a provision for environmental actions of 50,000 that will be considered deductible in a future year. The company owns a machinery bought at the beginning of 20x7 for 10,000 with a useful life of 5 years. According to the tax regulations the company considered deductible of the machinery the first year. The company registered an expense of 4,000 in 20x9 for a fine. Withholdings and payments on account = 7,000 Tax rate -30% What is the income tax due /refund? a 279,800 b.272.800 c. 264,200 d. None of the above