Assume Cramer uses the direct method to prepare the statement of cash flows. Income tax payable was $6,500 at the end of the year, and $3,100 at the beginning of the year. Income tax expense for the year totaled $58,900. What amount of cash did the company pay for income taxes during the year?

a. $55,500

b. $62,000

c. $58,900

d. $62,300