Fenitar Ltd had a liability for corporation tax payable of 163,000 as at 31 December 2020. The total corporation tax expense reported in its Statement of Profit or Loss (or Income Statement) for 2021 was 177,000. As at 31 December 2021 the company owed a total of 158,000 in corporation tax to HMRC. What figure will be shown for tax paid in the Statement of Cash Flows of Fenitar Ltd for its year ended 31 December 2021