Taxation

Sturridge plc had estimated its tax liability in 20×0 as £148,500. The liability was settled on 1 October 20×1 on the payment of £154,400. Tax on the profits in 20×1 is estimated at £179,000. As at 31 December 20×1 the tax base is £75,800 lower than the written down value of the corresponding assets. A balance of £18,400 is available in the Deferred tax account. Tax rate applicable is 25%.
Select the tax expense and tax liability relating to the 20×1 financial statements

Expense Current liability Deferred tax
A, 172,550 179,000 17,850
B, 179,000 148,500 18,400
C, 203,850 327,500 37,350
D, 185450 179,000 18,950