Sweency Co, began operations in 2022 and reported $225,000 in income before income taxes for the year. 5 weeney's 2022 tax depreciation exceeded its book depreciation by $25,000. Sweeney also had 12/31/22 Accrued Revenues of $10,000. 5 weeney's tax rate for 2022 was 35% and the enacted rate for years after 2022 is 400 . In its December 31, 2022 balance sheet, what amornt of income tax lability should Sweendy report? Select one a. 566500 b. $76,000 c. 500,500 d. 5104,000 c. $12500