Flaxton Ltd made an accounting profit before tax of $40,370 for the year ended 30 June 2021. Included in the accounting profit were the following items of revenue and expense.

Donations to political parties (non-deductible)		4,700
Depreciation machinery (20%)		16,440
Annual leave expense		5,460
Rent revenue		13,020

For tax purposes the following applied:

Depreciation rate for machinery		25%
Annual leave paid		5,860
Rent received		9,550
Income tax rate		30%

(a)

Calculate the current tax liability for the year ended 30 June 2021.

Current tax liability for the year ended 30 June 2021

$