Brown Inc.'s net income is $300,000 and its tax rate is 25%. Assuming no book-tax differences, what is the journal entry to record income tax expense? (Do not round intermediate calculations. Only round your final answer to the nearest whole dollar) 75,000 75,000 300,000 300,000 OA. Income Tax Expense Income Tax Payable O B. Income Tax Expense Income Tax Payable OC. Income Tax Expense Income Tax Payable OD. Income Tax Expense Income Tax Payable 100,000 100,000 400,000 400.000