. Heinfell Inc. reported sales of $850,000, cost of goods sold of $510,000, and other expenses of $180,000. Assuming Heinfell reported a profit of $ 100,000 for the year, which of the following entries reflects Heinfells income tax expense for the year (assuming no other income statement items)?

a. Debit to Income Tax Payable and Credit to Income Tax Expense for $ 60,000

b. Debit to Income Tax Expense and Credit to Income Tax Payable for $ 100,000

c. Debit to Income Tax Expense and Credit to Income Tax Payable for $ 60,000

d. Debit to Income Tax Payable and Credit to Income Tax Expense for $ 100,000