please answer

Super B Corporation which started its operations in 2000 has the following records in 2017: Moreover, the company had an excess tax payment of P12,500 in 2016 from which it had decided to claim tax credit on the excess. The income tax still payable for the year 2017 Select one: a. P25,090 b. P75,900 c. P63,750 d. P68,610