Riverbed Ltd$.$ reported pre$-$tax accounting income of $$751500$ for calendar $2023.$ To calculate the income tax liability, the following data were considered:

Non$-$taxable portion of capital gains

$$31500$

CCA in excess of depreciation

$63000$

Instalment tax payments made during $2023$

$150300$

Enacted income tax rate for $2023$

$30\%$

What amount should Riverbed report as its current income tax liability on its December $31,2023$ SFP$?$

O $$197100$

$$46800$

O $$75150$

O $$65700$