Suzanne Corp. has the following accounting information for its year ended December 31, 20X4: Revenue $ 4,680,000 Cost of goods sold Gross margin (2,900,000) $1,780,000 Depreciation expense $560,000 120,000 Interest expense Pension expense 40,000 50,000 Golf club membership dues 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. Suzanne's income tax rate is 25%. What is the amount of current income tax expense for 20X4? a. $128,750 b. $152,500 c.$160,000 d. $168,750