Please help me understand$/$solve this question correctly. thank you! Question $5$

Spell Company reported pre$-$tax financial income of $$160,000.$ The following items are differences between book and taxable income for $2022$ :

In its $2022$ income statement, what should Spell report as the current portion of its income tax expense?

A$.$ $$33,600$

$$27,300$

$$29,400$

$$32,550$