Darling ltd is a cosmetic company operating in Nairobi Kenya. During the year 2021, it presented the following income statement:

	Ksh 000	Ksh 000
Gross profit		84,000
Interest from KCB fixed deposit account (net)		3,400
Rent from stalls		6,300
Reduction in provision for specific bad debts		1,200
Insurance recovery for delivery truck written on after accident		2,800
Dividends from Safcom (net)		1,710
Discount received		1,490
Less: Expenses:
Insurance premiums	840
Theft by staff	13,600
Salaries and wages	65,000
Rates to the county government	5,600
Depreciation	14,000
General bad debts written off	1,300
Miscellaneous expenses	4,260
Net loss for the year		3,700
	104,600	104,600

Required:

Compute the tax payable by the company for the year 2021.

A.

Ksh 5,787,000

B.

Ksh 2,307,000

C.

Ksh 1,707,000

D.

Ksh 6,387,000