Use the following information to answer Questions 11 to 12. The following data pertain to ABC Ltd for the year ended 30 June 2022 : Accounting profit before tax: 350,000 Entertainment expenses (not tax-deductible): 25,000 Depreciation of plant (accounting): 40,000 Depreciation of plant (tax):100,000 Provisions for long-term service leave accrued but not yet paid: 8,000 Long-term service leave actually paid: 5,000 Tax rate: 30% Question 11 How much is the current tax liability? Warning: Enter a number only. Do not put the dollar sign "\$" before your value. A zero mark is given if your answer has the "\$" before the number. Which of the following is the correct journal entry to record the accounting for income tax? Dr. Income tax expense 105,000 Cr. Income tax payable 95,400 Cr. Deferred tax liability 9,600 Dr. Income tax expense 105,000 B Dr. Deferred tax asset 9,600 Cr. Income tax payable 114,000 Dr. Income tax expense 95,400 Dr. Deferred tax asset 9,600 Cr. Income tax payable 105,000 Dr. Income tax expense 114,000 Cr. Deferred tax liability 9,600 Cr. Income tax payable 105,000 E None of the options here is correct