he income tax expense applicable to the second quarter 's income statement is determined by A dividing the estimated annual income tax expense by four and allocating the amount to the second quarte B . multiplying the effective income tax rate times the income before tax for the second quarter C .subtracting the income tax expense applicable to the first quarter from the income tax expense applicable to the first two quarters D. subtracting the income tax liability applicable to the first quarter from the income tax liability applicable to the first two quarters