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 Interest expense Pension expense Golf club membership dues Dividend income Other expenses Accounting income before tax $ 560,000 120,000 40,000 50,000 (80,000) 450,000 (1,140,000) $ 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. Suzanne's income tax rate is 25%. What is the amount of current income tax expense for 20X4? a. $160,000 b. $152,500 c. $128,750 d. $168,750