8. Sosa Co. is preparing their year-end tax accrual entry. Their harried and overworked tax colleagues have estimated the Tax Payable amount to be $150k. Their happy and well-compensated financial staff have identified a future positive timing difference of $40k; this is the only future temporary difference. Assume the current to marginal tax rate is 40%. Sosa expects to have plenty of future income to offset any deductible difference(s). If their books currently show a DTA of $20k, their current Tax Expense should be Select one: a. $114k b. $146k c. $186k d. $154k