Royal mark SAOG reported an increase in the deferred tax liability account of RO 88,000 and a decrease in deferred tax asset account of RO 44,790. The income tax liability during the year 2019 as per the income tax return was RO 889,500. The income tax expense to be reported in the statement of profit or loss for the year ending 31st Decemeber,2019 will be:

a.

RO 846,240

b.

RO 846,290

c.

RO 932,710

d.

RO 1,014,290