During 2018, a company reported an increase in the deferred tax liability account of RO 47,790, a decrease in the deferred tax asset account of RO 17,225, and an income tax payable liability as per the 2018 income tax return of RO 198,375. What is the income tax expense to be reported on the income statement for the year ending December 31, 2018?

a) OMR 47,790

b) OMR 17,225

c) OMR 198,375

d) OMR 228,940