Tax charge to profits $47 500 Company income tax liability for the year $56 000. Deferred tax liability at start of year $34 000 Deferred tax liability at end of year $28 000 Rasputin has always paid its tax due on time. What is the under or over-provision relating to the previous year? A $2500 over-provision B $2500 under-provision C $14 500 over-provision D $14 500 under-provision