Old Town, Inc. took $100,000 of rehabilitation credits on its prior year tax return. There was sufficient tax authority to take the credits. However, due to uncertainty regarding the eligibility of some of the expenditures, Old Town only recognized $70,000 of the benefits in its prior year financial statements. Upon the audit of its tax return in the current year, the IRS challenged the eligibility of some of the expenditures and Old Town agreed to pay $45,000 additional tax to settle the dispute. By how much does the settlement impact OldTown's current-year book tax expense? Oa. $30,000. Ob. $0. Oc. $15,000. Od. $45,000.