Zephyr Limited has the following items in its statement of profit or loss and other comprehensive income:

NZ$

Revenue140000

Cost of goods sold85000

Interest expense14000

Income tax expense12000

All items arose evenly across the year. The following exchange rates applied:

End of reportingperiodNZ$1.00=A$0.90

Average rate foryearNZ$1.00=A$0.85

The net profit after tax translated into the presentation currency of A$ is:

A.$34 118

B.$24 650

C.$26 100

D.None of the given answers.

E.$46 750