On 30 June 2020 Paul Ltd had the following balances: current tax liability of $13,000; deferred tax asset $19,000 (2019: $11,000); deferred tax liability $10,000 (2019: $8,000); and, profit and loss summary $32,000.

Assuming there are no other changes to the deferred tax accounts throughout the year, and the income tax rate is 30%, the total income tax expense that Paul Ltd will report in the Profit or Loss and Other Comprehensive Income Statement for 30 June 2020 is:

Select one:

a.

$13,000

b.

$9,600

c.

$19,000

d.

$7,000