Income Tax Payable was \(\$ 5,000\) at the end of the year and \(\$ 2,800\) at the beginning. Income tax expense for the year totalled \(\$ 59,100\). What amount of cash did this company pay for income tax during the year?

a. \(\$ 56,900\)

b. \(\$ 59,100\)

c. \(\$ 61,300\)

d. \(\$ 61,900\)