The net income subject to normal tax for tax year 2021 of the ABC Corporation is $ 260,000. ABC Corporation does not belong to a controlled group. For taxable year 2021, the entity made estimated tax payments for a total of $ 50,000. In addition, the corporation was notified, through forms 480.6A, that several of its clients withheld income tax in the amount of $ 25,000. Determine if the corporation will have a refund or income tax payable for taxable year 2021. a.Contribution payable of $ 7,150. b.Contribution payable of $ 2,650. c.$ 31,525 refund. d.$ 26,900 refund.