周某为A公司进行室内装潢设计，工作结束后，A公司在代扣代缴了个人所得税后，向周某支付了报醐65000元。A公司应代扣代缴周某的个人所得税( )元。

A．19496.26

B．20294.12

C．23496.6

D．25294.12

ABC Limited has been unable to pay its debts for several months. Rumours have been circulating for weeks that the shareholders would be convening a meeting to place the company into voluntary liquidation. Creditors are anxious and some of the larger ones wish to take action against the company. They have made their position known to the shareholders of ABC Limited.Required:

(a) Advise the shareholders of ABC Limited on what action they should take due to the financial position of the company. (3 marks)