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21.10 Fruitz Co has a tax liability relating to 20X1 brought forward in 20X2 of $16,000. This liability is finally agreed at $18,500, which is paid in 20X2.
Fruitz's accountant estimates their tax liability for profits earned in 20X2 will be $20,000.
What should the charge for taxation be in Fruitz's statement of profit or loss (SPL) for the year ended 31 December 20X2?
A $22,500
B $15,000
C $17,500
D $20,000
答案：A
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