Ullington Co's trial balance shows a debit balance of $$2\mathrm{.}1$ million brought forward on current tax and a credit

balance of $$5\mathrm{.}4$ million on deferred tax. The tax charge for the current year is estimated at $$16\mathrm{.}2$ million and

the carrying amounts of net assets are $$13$ million in excess of their tax base. The income tax rate is $30\%$

What amount will be shown as income tax in the statement of profit or loss of Ullington Co for the year?

A$.$ $$15\mathrm{.}6$ million

B$.$ $$12\mathrm{.}6$ million

C$.$ $$16\mathrm{.}8$ million

D$.$ $$18\mathrm{.}3$ million