For the year ended 31 December 2004, Pick Co's pretax financial statement income was $400,000 and its taxable income was $300,000. The difference is due to the following:
A. $102,000.B. $90,000.C. $120,000.
According to SFAS 109, Current provision = statutory rate × taxable income
30% = Taxes Payable / $300,000
= 0.30 × $300,000
= $90,000
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