A company's estimate of its current tax liability for the year to 31 December 2021 differed from the actual tax liability by R15 000. This resulted in a credit balance of R15 000 being shown in the company's trial balance as at 31 December 2021. The current tax liability for the year to 31 December 2022 is estimated to be R345 000.

The current tax expense that should be shown in the statement of comprehensive income for the year to 31 December 2022 is:

(2 Marks)