[单选题]
On 31 December 2012 the income tax liability of a company was $29,500 (2011: $25,300).The tax charge for the year ended 31 December 2012 was $32,000.What figure for taxation should be included in the statement of cash flows for the yearended 31 December 2012?
A .$27,800
B .$29,500
C .$32,000
D .$36,200
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