In 2018 X company reported net income $80,000, during the year 2018 there is one temporary difference reduce the net income by $20,000, this difference will reversed in 2019 by $8,000 and in 2020 by $12,000, the taxable income in 2019 was $100,000 and in 2020 was $120,000 and applied tax rate is 20%, compute Income ?tax payable in 2018 .$16,000 .a .$12,000 .b .$20,000 .c