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:

Select one:

a.payment of $2000.

b.payment of $8000.

c.payment of $28 000.

d.refund of $2000.