After it's first year of operations, the end of 2021, Saskatchewan Corp. reconciled their "taxable" income and "pre-tax" accounting income in the following: "Pre-tax" Accounting Income: $600,000 "Instalment" Sales: $-1,200,000 "Estimated" Lawsuit Expense: $1,500,000 "Taxable" Income: $900,000 They "estimate" a lawsuit expense of $1,500,000 will be deductible in 2023 when they expect to pay it. They will realize "instalment" sales at $600,000 in each of the next two years. Saskatchewan Corp's tax rate is 30% for all years. Saskatchewan corp will report total income tax expense on their 2021 income statement of: O a. $600,000.00 O b. $300,000.00 Oc. $180,000.00 O d. $270,000.00