Oscar Ltd made an accounting profit before tax of $40,000 for the year ended 30 June 2021. Included in the accounting profit were the following items of expense entertainment expense $8,000 and bad debts expense $14,000 Oscar Ltd wrote off $10,000 in bad debts for the year ended 30 June 2021. The company income tax rate is 30%. Oscar Ltd should record Select one: a $15,600 credit for current tax liability. O b. $12,000 credit for current tax liability Oc$13,200 debit for income tax expense. Od $18,600 debit for income tax expense