Brown Inc.'s net income after taxes is $260,000 and its tax rate is 35%. Assuming no book-tax income difference, what is the journal entry to record income tax expense?

A. Income Tax Expense 482,800

Income Tax Payable 482,800

B. Income Tax Expense 140,000

Income Tax Payable 140,000

C. Income Tax Expense 91,000

Income Tax Payable 91,000

D. Income Tax Expense 260,000

Income Tax Payable 260,000