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Right Limited has the following ledger account balances: Income tax payable Opening balance $52 000; Closing balance $33 000. The amount of tax expense accrued at the end of the year was $ 28 000. The amount that has been paid during the year to the taxation authorities for incomes taxes is:
a. $113,000
b. $28,000
c. $9,000
d. $47,000