During the year ended 30 June 2015 Harry Ltd, pays quarterly PAYG tax instalments as follows:

$6000 on 28 July 2014

$2000 on 28 October 2014

$8000 on 28 February 2015

$10 000 on 28 April 2015.

On 30 June 2015, Harry Ltd determines its total current tax liability for the year to be $28 000.

The final tax instalment for the year will be a:

a. refund of $2000

b. payment of $2000.

*c. payment of $8000.

d. payment of $28 000.

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My thinking:

28000 - (6000+2000+8000+1,0000) = 2000

It seems like the answer should be a payment of 2000, yet the solution says answer is C.