Exco plcs accountants have prepared the following IFRS income statement summary for the year ended 31 December 20X1:

Amounts in	Year 20X1
Total revenue	100,000
Total expenses	70,000 *
Profit before tax	30,000

* includes a non-deductible expense (see below)

The following information is also available:

- Exco plcs expenses include 10,000 for a penalty charge which is not tax-deductible.

- The statutory tax rate on corporate profits is 20%.

The current tax (expense) reported for the year ended 31 December 20X1 is: