At the end of Y4, its first year of operations, Aylmer Corp. prepared the following reconciliation between pre-tax accounting income and taxable income: Pre-tax accounting income $800,000 Estimated lawsuit expense 400,000 Excess CCA for tax purposes (900,000) Taxable income $300,000 The estimated lawsuit expense of $400,000 will be deductible in Y6 when it is expected to be paid. Use of the depreciable assets will result in taxable amounts of $300,000 in each of the next three years. The income tax rate is 25% for all years. Aylmer adheres to IFRS requirements. The current income tax payable is Question 11 options: $200,000 $150,000 $0 $75,000