The following information relates to Jefferson Limited for the year ended 30 June 2022. Accounting profit before income tax $200 000 Entertainment expenses (not tax deductible) 10 000 Depreciation of machinery (accounting) 20 000 Depreciation of machinery (tax) 50 000 Annual leave expense (not a tax deduction until the leave is paid) 4 000 Income tax rate 30% On the basis of this information the current tax liability is: a. $55 200 b. $64 800 c. $45 000 d. $51 000 e. None of the above .