The Following Information Relates to Godfrey Limited for the Year $\quad$

The following information relates to Godfrey Limited for the year ended 30 June 2016: Accounting profit before income tax (after all expenses have been included) $\quad$ $£ 300,000$
Fines and penalties (not tax deductible) $\quad$ 20,000
Depreciation of plant (accounting) $\quad$ 40,000
Depreciation of plant (tax) $\quad$ 100,000
Long-service leave expense (not a tax deduction until the leave is paid) $\quad$ 8,000
Income tax rate $\quad$$30 \%$
On the basis of this information the current tax liability is:

A) £74 400;
B) £78 000;
C) £80 400;
D) £99 600.