For the year ended December 31, 2016, the Bowling Green Company reported income of $350,000 before provision for income tax. in arriving at taxable income for income tax purposes, the following differences were identified:

Bad debt expense(but not written off) $8000

Depreciation deducted for tax tax purposes in excess of depreciation for accounting purposes $50,000

Income from installment sales portable for income tax purposes in excess of income reported for financial reporting purpose $30,000

Assuming a corporate income tax rate of 30%, Huntsville's current income tax liability as of December 31, 2016, is

a. $113,400.

b. $129,000.

c. $83,400.

d. $101,400.