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.)

Group of answer choices.

Income Tax Expense	300,000
Income Tax Payable		300,000

.

Income Tax Expense	100,000
Income Tax Payable		100,000

.

Income Tax Expense	400,000
Income Tax Payable		400,000

.

Income Tax Expense	75,000
Income Tax Payable		75,000