Question：A company makes profits of $16m after allowing ?2m depreciation. The tax allowances for the year on non-current assets total $3.5m and the tax rate is 30%.
　　What will be the total charge to profit or loss for tax?
　　A. Current tax $4,350,000; deferred tax $450,000.
　　B. Current tax $4,800,000; deferred tax $NIL.
　　C. Current tax $3,750,000; deferred tax $450,000.
　　D. Current tax $5,250,000; deferred tax $450,000 .
　　The correct answer is: Current tax $4,350,000; deferred tax $450,000.