Suzanne Corp. has the following accounting information for its year ended December 31, 20X4:
Revenue		$ 4,680,000
Cost of goods sold		(2,900,000)
Gross margin		$ 1,780,000
Depreciation expense	$ 560,000
Interest expense	120,000
Pension expense	40,000
Golf club membership dues	50,000
Dividend income	(80,000)
Other expenses	450,000	(1,140,000)
Accounting income before tax		$ 640,000
Additional information:
CCA claim for 20X4 was $630,000.
The actual pension payments to the trustee totalled $65,000.
The dividend income was received from a taxable Canadian corporation.
Suzannes income tax rate is 25%.
What is the amount of current income tax expense for 20X4?

a.

$160,000

b.

$128,750

c.

$168,750

d.

$152,500