B&B Inc.'s taxable income is computed as follows: Book income before tax Net permanent differences Net temporary differences Taxable income 9,882,590 447,600 (802,100) 9,528,090 Using a 21% rate, compute B&B's tax expense per books and tax payable. Select one: a. Tax expense per books $2,000,899; tax payable $2,169,340. b. Tax expense per books $2,000,899; tax payable $2,000,899. c. Tax expense per books $2,169,340; tax payable $2,000,899. d. Tax expense per books $2,169,340; tax payable $2,169,340