QP's tax computation shows tax due of $290,000 on taxable profits for the year ended 30 June 20X4. The tax due is payable in four equal instalments, two before the year end of 30 June 20X4 and two after the year end. As at 30 June 20X4, QP has paid the first two instalments. What should QP recognise in its statement of financial position as at 30 June 20X4 in relation to current tax?

A.A current tax asset of $145,000

B.A current tax liability of $145,000

C.A current tax asset of $290,000

D.A current tax liability of $290,000

正确答案：A current tax liability of $145,000