The following information relates to Oz Ltd for the year ended 30 June 2020. Accounting profit before income tax: $150,000 Fines and penalties: $10,000 Depreciation expense of plant (accounting:) $20,000 Depreciation expense of plant (tax): $30,000 Government grant $15,000 Income tax rate 30% On the basis of the above information, the current tax liability of Oz Ltd for the year ended 30 June 2020 is: $40,500 O $45,000 $43,500 O $37,500