During 2016, Combs Corporation had the following: Sales Revenue $220,000 Cost of Goods Sold $170,000 Dividends Declared (paid on Dec. 1, 2016) $ 15,000 $ 20,000 $ 10,000 Wages Expense Depreciation Expense The tax rate for Combs Corporation is 40%. Which of the following would appear in the journal entry to accrue income tax expense? A. A debit to income tax expense of $12,000 B. A debit to income tax expense of $8,000 C. A debit to income tax expense of $6,000 D. A debit to income tax expense of $5,000 E. A debit to income tax expense of $2,000