Manny Company provided the following information on December $31,201$ :

The entity issued the bonds on July $1,20$X$1,$ for P$8,800,000$ to yield $10\%.$ The bonds mature on June $30,20$X$8$ and

pay interest annually every June $30.$ The difference between pretax financial income and taxable income is due to a

P$2,000,000$ permanent difference and a P$3,000,000$ taxable temporary difference, which is expected to reverse in

$202.$ The income tax rate is $25\%,$ and the entity made estimated tax payments of $P2,000,000$ during $201.$ What

total amount should be reported as current liabilities on December $31,20$X$1?$

A$.P6,400,000$

C$.$ P$4,400,000$

B$.P5,150,000$

D$.P8,150,000$