Wajumbe sacco (k) has presented the following information on their financial performance for the year 2022.

Incomes

Intereste on loans to members 146,000 Gross rental income 22,400 Interest on loans to non members 58,200 Dividend from various stock 38,000 Interest on government of Kenya T-bunds (net) 51000 Forex gains - 6,500

Expenditures Salaries and wages 28,300 Deposit protection insurance expenses 4,200 Interest on member deposits 33,700 Expenses on rental properties 2,400 Member education Expenses 1,400 Promotional costs 1,600 Bad debts written off - 3,600 Dividends on members share capital 27,900 Repairs and maintenance 3,700 Dividends and bonuses due to members 12,000 Taxes paid 1800 Net profit 201500

Additional information The bad debts relates to the saccos's disposal of old office computers through an agency that has just filed foe bankruptcy

Required Compite the tax payable by wajumbe sacco (k) Ltd for the year 2022

A 23,100 B 21,825 C 19,100 D 18,225