Greenville Industries uses the accrual basis to account for all sales transactions. Sales for 2018 total $600,000. Included in this amount is $25,000 in receivables from sales on installment. Installment sales are considered revenue for book purposes, but not for tax purposes. Operating expenses total $130,000 and are treated the same for book and tax purposes. Assuming a 20% tax rate, what is Greenville's income tax payable? A. $89,000 B. $120,000 C. $115,000 D. $94,000