The following information relates to a company for the year ended 30 June 2014. Accounting profit before income tax (after all expenses have been included) $600,000 Fines and penalties (not allowed as a tax deduction) 40,000 Depreciation of plant (accounting) 80,000 Depreciation of plant (tax) 200,000 Long-service leave expense (not allowed as a tax deduction until the leave is paid in the future) 16,000 Income tax rate 30% On the basis of the above information (assuming the long-service leave has not been paid), the current tax liability is: A $148,800. B $156,000. C $160,800. D $199,200