Hudson Ltd's has the following balances (before adjustment of tax) included on its trial balance at 30 June 2020:

Current tax	$4,000
Deferred tax liability	$12,000

The balance of current tax relates to an over-provision from 30 June 2019.

At 30 June 2020, the directors estimate that the provision necessary for tax on current year profits is $15,000.

The carrying amount of Hudson's non-current assets exceed the unused tax depreciation by $30,000. Other than the non-current assets, other assets and liabilities are taxed on accrual basis.

The tax rate is 30%.

Required: What is the charge for income tax expense that will appear in the statement of profit or loss of Hudson for the year ended 30 June 2020 in accordance with HKAS 12 'Income Taxes'?

	A.	$8,000
	B.	$12,000
	C.	$23,000
	D.	$28,000