Beare Compnay claims a $2,000,000 R&D tax credit. These credits are often challenged by the IRS. Based on analysis of probability distributions of possible outcomes, Beare attorneys determine they can recognize $1,800,000 as a current tax benefit. This means that as a result of claiming this tax credit, Beare Company will

a. decrease income tax expense $2,000,000, decrease income tax payable by $1,800,000 and decrease noncurrent tax liability $200,000.

b. decrease income tax expense $1,800,000, decrease income tax payable by $2,000,000 and increase noncurrent tax liability $200,000.

c. decrease income tax expense $1,800,000 and decrease income tax payable by $1,800,000.

d. decrease income tax expense $2,000,000, decrease income tax payable by $1,800,000, and increase noncurrent tax liability $200,000.