Science UK Ltd is a research and development "R&D" company. During the year to 31 March 2022 the company made the following income and expenditure: '000 Turnover 3,500 Qualifying R&D (800) Other expenditure Profit (900) 1,800 All the company's turnover is taxable and all expenditure is tax deductible. Science UK Ltd is a large company so will get RDEC above the line credit for research and development. Science UK Ltd's corporation tax liability for the year to 31 March 2022 (rounded to 000s) will be: Select one: a. 296,000 Ob. 238,000 Oc. 144,000 O d. 258,000