income tax expense

The profit before tax of Roxy Co was $750,000 for the year ended 31 March 20X3 after charging depreciation on building of $120,000. The tax allowance for the building for the year amounted to $150,000. The tax rate is 30% on the taxable profits. Without considering any adjustments other than the above, select which amounts will be reflected in the financial statements for Roxy Co for the reporting date of 31 March 20X3.

answer: Income tax expenses – $216,000 in statement of profit or loss

Deferred tax liability – $9,000 in statement of financial position

Current tax liability – $216,000 in statement of financial position

please give me a detail explanation of this question. many thanks!