Haag Cop's 2011 income statement showed pretax accounting income of $750,000. To compute federal income tax liability, the following 2011 data are provided: Income from exempt municipal bonds $30,000. Depreciation deducted for tax purposes in excess of depreciation deducted for financial statement purposes 60,000. Estimated federal income tax payments made 150,000. Enacted corporate income tax rate 30% What amount of current federal income tax liability should be included in Hagg's December 31,2011 balance sheet? a. $48,000. b. $66,000. c. $75,000. d.$198,000