Delta Limited has an accounting profit before tax of $200 000. The following items have been included in the accounting profit of Delta LTd: depreciation of equipment $30 000 but the tax-deductible depreciation is $20 000; long service leave expense provided for the year is $6000, however no employee took long service leave during the year. The tax rate is 30%. The amount of the current tax liability is:

a) $60 000.

b) $58 800

c) $64 800.

d) $61 200